Press Release on behalf of the High Court Enforcement Officers Association

Discussions continue between the Association & the Ministry of Justice (MoJ) to produce definitive guidance on the application of VAT on High Court Enforcement fees.

Since our last Press Release in November 2019, there have been 2 detailed meetings and replies to a 2 further Parliamentary Written Questions, which can be found at:

https://www.parliament.uk/business/publications/written-questions-answers-statements/written-questions-answers/?page=1&max=20&questiontype=AllQuestions&house=commons%2Clords&use-dates=True&answered-from=2020-02-06&answered-to=2020-02-06&member=3924&keywords=debt

https://www.parliament.uk/business/publications/written-questions-answers-statements/written-questions-answers/?page=1&max=20&questiontype=AllQuestions&house=commons%2Clords&use-dates=True&answered-from=2020-02-10&answered-to=2020-02-19&member=3924&keywords=debt

The Association understands that MoJ hopes to issue the guidance very shortly and hopes that the final version will amend the guidance issued by the VAT Policy Directorate to the Under Sheriffs Association in 2000.

The Association welcomes definitive guidance on this subject from our Regulator and our members will work closely with users of High Court Enforcement services to implement any changes.

The Association strongly favours High Court Enforcement fees being zero-rated for VAT as this would clearly result in no debtors being charged VAT on fees in the future.

Any court user needing more information on these prospective changes should contact its current High Court provider.

Note for Editors

  1. High Court Enforcement Officers were created as successors to Sheriffs of Counties by the Courts Act 2003 (Section 99 & Schedule 7)
  2. The Ministry of Justice regulates HCEOs under The High Court Enforcement Officers Regulations 2004 (SI 400 of 2004)
  3. The Chairman of the HCEOA, Andrew Wilson, is available for further discussion on this topic on 07768 445530.

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