Cardiff County Council, R (on the application of) v Commissioners for Customs and Excise [2002] EWHC 2085 (Admin) (15 October 2002).

Cardiff County Council, R (on the application of) v Commissioners for Customs and Excise [2002] EWHC 2085 (Admin) (15 October 2002).

The Council’s claim is for an amount paid to the Commissioners by way of VAT which was not VAT due to them, and is therefore subject to section 80 and its limitation period. Section 33 does not apply to such overpayments. Set-off under section 81 does not extend to perceived or reported debts. Regulation 35 does not impose a limitation period on the Commissioners’ liability in this context.

Citation
[2002] EWHC 2085 (Admin)
Parties
Claimant: Cardiff County Council; Defendant: Commissioners for Customs and Excise
Jurisdiction
England and Wales
Judgment Date
15 October 2002
Procedural Posture
Judicial Review / Judgment on Preliminary Issues
Outcome
Claim dismissed in respect of sums over-accounted for more than 3 years before the claim; section 80 limitation applies.
Legal Topics
Value Added Tax (vat), Public Authorities, Limitation Periods, Section 33 VAT Act 1994, Section 80 VAT Act 1994, VAT Refunds, Mistaken Overpayment, Set Off, Input Tax, Output Tax
Tax Law Administrative Law European Union Law Value Added Tax (vat) Public Authorities Limitation Periods Section 33 VAT Act 1994 Section 80 VAT Act 1994 +5 more

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Parties

Cardiff County Council

Claimant

Commissioners for Customs and Excise

Defendant

Procedural Posture

Judicial Review / Judgment on Preliminary Issues

Legal Issues

  1. 1 Whether the Claimant’s claim for a payment was within section 33 of the Value Added Tax Act 1994
  2. 2 Whether the Claimant’s claim was time-barred by section 80 of the Act
  3. 3 Whether the Claimant’s claim was time-barred by Regulation 35 of the VAT Regulations 1995

Ratio Decidendi

The Council’s claim is for an amount paid to the Commissioners by way of VAT which was not VAT due to them, and is therefore subject to section 80 and its limitation period. Section 33 does not apply to such overpayments. Set-off under section 81 does not extend to perceived or reported debts. Regulation 35 does not impose a limitation period on the Commissioners’ liability in this context.

Court Disposition

Claim dismissed in respect of sums over-accounted for more than 3 years before the claim; section 80 limitation applies.

Orders

  • The claim for VAT over-accounted for more than 3 years before the claim is time-barred under section 80.
  • Regulation 35 does not bar the claim.