Date lodged: 7 September 2016
To ask the Scottish Government what discussions it has had with HMRC regarding grazings committees continuing to remain eligible to register for VAT.
Answered by: Fergus Ewing 15 September 2016
VAT is a reserved matter and as such, matters relating to VAT are between HMRC and the respective grazing committees. The Scottish Government has regular meetings with HMRC but we have not had any discussions regarding the VAT status of common grazing committees.