VATSC06180 | Consideration: Payments that are not consideration: Subject access fees

Individuals are entitled by law to request access to personal data held about them from any Data Controller: this is described as ‘subject access’.

Under Section 45 of the Data Protection Act 2018 a Data Controller will not normally charge a fee for a subject access request. Where a fee is charged, this is merely a nominal sum to cover the expenses of complying with the Statute, it is not consideration and there is no supply made for VAT purposes.