FOI Release: VAT on Searches

Published: 06 June 2025
Freedom of information class: How we take decisions

Information request under the Freedom of Information (Scotland) Act 2002 (FOISA).


FOI reference: CW-2025-327
Date received: 23 May 2025
Date responded: 05 June 2025

Information requested:

“a copy of all documents relevant to your decision to charge VAT on searches as opposed to them being out of scope”

Response:

We can confirm that we do not hold any information that relates to your request.

Registers of Scotland does not decide when VAT would or would not apply as the application of VAT is governed by legislation (VAT Act 1994). The fees we charge for our products and service, including VAT treatment, are set out by The Registers of Scotland (Fees) Amendment Order 2021.

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If you have a question or query about FOI requests, you can email the information governance team at: FOI.Requests@ros.gov.uk.