VATAFRS1700 - Appendices: Refusal of certification

VATAFRS0215, VATAFRS0225 and VATAFRS1500 explain the context of this page.

  1. If the application is refused, write to the trader explaining the reason for this decision.
  2. You should also inform the trader that the decision is an appealable matter under the VAT Act 1994 Section 83(m).
  3. Capture and link the refusal letter onto EF.
  4. Re-index the farmer’s details to class NREG, inputting the name, post code and case reference number; or, if applicable, re-index to the VAT Number.
  5. If the trader subsequently appeals against the decision, please send copies of all relevant correspondence to VRAP team for information. If the farmer is making a legal challenge, we will provide advice on request.