3.1All criminal costs should be reported exclusive of VAT in your electronic submissions, and fees and hourly rates for this work are published exclusive of VAT in The Criminal Legal Aid (Representations for Criminal Proceedings) (Funding) Regulations 2013. This is available from www.legislation.gov.uk.

3.2For each case you should use the VAT indicator field to indicate whether VAT should be added to profit, travel and waiting costs, and enter the amount of VAT which you wish to claim on any disbursements. These reporting arrangements allow for circumstances where the addition of VAT is not appropriate.