Claim back VAT on Landmark Central Lodgement Fees

Great news for small businesses from Elmhurst - Claim back VAT on Landmark Central Lodgement Fees – England, Wales and Northern Ireland

Over the past weeks we have fought for swift clarification from HMRC that the Landmark Central Lodgement Fee is a statutory fee. HMRC have advised that we can treat the Landmark Central Lodgement fee for England, Wales and Northern Ireland as a disbursement. We are delighted to report that we now have the details we need to do the very best job in supporting our members in claiming back VAT paid in the last four years. The development is great news for non VAT registered businesses and traders, but does not benefit those who are VAT registered as any VAT recovered would need to be paid back directly to HMRC.

What can you claim?

Up until Friday 14th March, Elmhurst scheme members can claim back any VAT paid on central lodgement fees between the period from 1st January 2010 until the 31st December 2013, when the VAT payment was withdrawn. Unfortunately due to HMRC rules VAT can only be reclaimed up to 4 years. After 14th March, you can still apply for an element of the claim, the timeframe for which depletes with every financial quarter (see HMRC notice 700/45 para 4.6).

How much can you claim and from whom?

Elmhurst is supporting our members by providing a full calculation of the reimbursement and issuing a credit note accordingly. All you need to do is to complete and sign our ‘Request for VAT Credit Note’ form (click here to download). Refunds will be given on request, dependent on account status.

For example, a customer who lodged 100 EPC’s could expect a credit note in the order of £20-£35, depending on the VAT rate and the lodgement fee at the time. Please click on the image below to enlarge.

What next?

For your credit, please click here to download and complete the - ‘Request a VAT Credit Note’ form and we will keep you updated with further details in due course. You will appreciate that this will potentially affect a large number of transactions and we will endeavour to issue credit notes as soon as we are able.

This communication, and the suggestion that VAT can be refunded, is made in good faith and correct at the time of issue. It is however a complex area and if the advice to Elmhurst Energy from HMRC changes then we reserve the right to withdraw this offer and amend other advice contained in this communication.

More information

Please contact the Accounts department via email at for further information.  

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