Collision Data Reports

As a Highways Authority we have a statutory responsibility (in association with the police) to maintain road collision data. The low level data can be accessed by the public via a ''''Crash map'''' website. However where more detailed information is required a specific request is made to the authority and the information is provided in the form of a report. A fee is charged to cover the admin time spent collating the data and producing the report. The main users of this service are developers and consultants. I wondered if anyone could advise of the correct VAT treatment please?
  • Perhaps it depends on the extent of the statutory responsibility?

    If it is only to hold low level data, and the report is an additional "service" offered (which theoretically a private organisation could offer using the low level data?), it might imply standard rated.

    However if there is a special legal regime requiring you to produce such reports and allowing you to make a charge, there would be greater grounds for non-business treatment.