S106 Biodiversity contribution

Thank you but still confused. Could you expand please as I thought outside scope, as you say, and then you mention VATable?

Section 106 contributions are outside the scope of VAT...

I was trying to be helpful by adding the basic requirement of VAT, that there must be reciprocity in that a supply (of goods or Services) is made for which the recipient makes payment ('a supply for consideration');  if you haven't got that, there can be no VAT due.

And the point then is that Section 106 imposes a statutory levy on developers  -  there's no reciprocity as the developer receives no supply in return for their payment, it's just something they're obliged to pay by law as part of the planning process.

Best wishes!

Thank you for a very quick clarification.

Thank you for a very quick clarification.