The addition of VAT to local authority searches has been deferred for a second time.
VAT was set to be applied to CON29 searches from 4th July, but the decision has been taken by HMRC to delay implementation again.
The 4th July date had previously been picked as it tied in with wider changes to the CON29 form, after the previous implementation date of 1st February was scrapped.
The Chartered Institute of Public Finance and Accountancy had previously made a submission to HMRC for continued non-business treatment, with a response expected prior to the July implementation date.
Today’s Conveyancer have approached HMRC for comment.