Form

VAT declaration: Higher Level Stewardship

Claim form for HLS agreement holders who are not registered for VAT.

Applies to England

Documents

NE-VAT: VAT declaration

Details

Higher level Stewardship (HLS) agreement holders, who are not registered for VAT, should use this form to reclaim VAT from the Rural Payments Agency (RPA) on actual costs for capital items.

With each claim for actual capital costs you must include:

  • a completed VAT declaration form
  • a letter from a Chartered Accountant confirming your VAT status

You are not able to reclaim VAT from:

Updates to this page

Published 7 January 2013
Last updated 13 March 2019 + show all updates
  1. Update - customers reclaim VAT from the Rural Payments Agency.

  2. VAT claims for actual capital costs only.

  3. First published.

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