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.
