Do I pay VAT on planning application fees?
No, VAT is not payable on fees for planning applications because they can only be issued by the government.
In contrast, VAT is payable on fees for building regulations approval. This is because approval under the building regulations can be issued by either local government or an independent registered building control approver.
VAT is applied to the service charge for submitting planning and building control applications online as this is a charge set by Planning Portal.