VAT on trademark

[UKSBD]

Is the VAT on trademark zero rated, exempt, outside scope or something else?

 

[spidersong]

If you're charging someone to use your intellectual property 9trademark), or transferring said property, it's a standard rated supply if registered for VAT (subject to EU/non-EU place of supply rules etc).

If you're charging someone for misusing a trademark e.g. a fine/penalty, then it's outside the scope as it's not payment for a supply.

 

[UKSBD]

Thanks, but I was referring to the fees you pay when registering or renewing a trademark (direct)

 

[spidersong]

Ah, O.K. well as the Intellectual Property Office / Patent Office is a statutory body operating under the Trade Marks Act 1994 then the fees they change are not charged in the course of a business and so will fall outside the scope of VAT.

 

[Panoramix IP]

Yes, watch that if you get a professional to register the trade mark for you. I’ve come across some competitor firms that charge mark up and VAT on official fees.