VBDR5500 | Repayment of input tax: Disputes over the value of work done

It is recognised that, particularly in large projects, there may be disputes over the value of work done. It is accepted that this could lead to both sides agreeing to delay payment until the dispute is resolved. In these circumstances, providing there is evidence that both sides have agreed to delay payment of the work in dispute, the revised payment date will be accepted as the starting point for the six months after which repayment of input tax will be due. This will also mean that the supplier will be unable to claim relief until the same time.