The Council's Creditor Payments Section undertakes the final stage of the payment process, which is the reimbursement of costs by issuing a cheque or using BACS in accordance with the supplier's payment terms. Once invoices and payment requests have been authorised for payment by the respective Council Department that requested goods and/or services, they are batched up and forwarded to the Creditor payments Team for processing. This team then has five working days from the date of receipt to process invoices and other payment requests. The payment process incorporates the legislative procedures associated with VAT controls and the Construction Industry Tax Deduction Scheme. When appropriate, national insurance and taxable items are also identified and rules applied in accordance with Inland Revenues guidelines. In addition to processing ad hoc invoices and payment requests, the team also maintains and processes recurring utility charges, precepts to other public sector organisations and periodic payments to the same creditor.
This site includes background information on the scheme and frequently asked questions as well as a manual and other detailed guidance. There is also a comprehensive list of forms and leaflets available from your local tax office.
Basic Information on the main questions that people and businesses frequently ask about VAT.