(1) All pensions guidance providers' levies payable under FEES 11 are
stated net of value-added tax (VAT).(2) Where VAT is applicable, this must also be included.
1All fees payable or any stated hourly rate under FEES 3 (Application, notification and vetting fees),2FEES 4 (Periodic fees), FEES 7 (The CFEB levy) 2and FEES 7A (The SFGB levy), and FEES 7B (The DA levy)5 are stated net of VAT. Where VAT is applicable this must also be included.3