Where the payment of a claim submitted by a local authority is delayed by HMRC, repayment supplement is payable subject to the conditions set out in Notice 700. Repayment supplement is calculated on the full amount of the claim including VAT on both business and non-business activities.

Where VAT has been overpaid or under-claimed statutory interest may be payable under VATA 1994, s. 78 subject to the normal rules, i.e. the overpayment or under-claim being as a result of ‘official error’).

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