AQW 9541/17-22 Written question to the Minister for Communities
To ask the Minister for Communities for her assessment of the impact upon district council finances following the First-Tier Tribunal decision in respect of VAT claim taken by Mid Ulster District Council.
Asked by Andrew Muir MLA on 2 November 2020
- Answered
- Written
- Tabled
- 2 November 2020
- Answer due by
- 17 November 2020
- Answered
- 11 November 20209 days after tabling
- Department
- Department for Communities
- Priority question
- No
Answer
On 17 October 2020, the First-tier Tribunal issued its decision in relation to a dispute concerning the VAT liability of charges paid by members of the public for access to sport and leisure facilities provided by Mid-Ulster District Council. HMRC contended that the charges should bear VAT at the standard rate, while Mid-Ulster District Council contended that the charges in dispute did not attract VAT.
The appeal by Mid-Ulster District Council was allowed and now the quantum has to be agreed between both parties.
However, pursuant to Rule 39 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009, any party dissatisfied with the decision has a right to apply for permission to appeal not later than 56 days after the date of this decision.
Therefore, at this stage it is too early to assess the impact of this decision on council finances.