In 1992, the Law Society’s Gazette clarified the principles governing payment of VAT on legal costs by any person other than a solicitor’s own client. The following guidance relates these principles to local authorities.

Some local authorities may employ their own solicitors and surveyors and make supplies of legal and valuation services to third parties for which a charge is made. Such supplies are treated the same as other business supplies by the local authority and are not specifically covered here.

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