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Isn't the issue where a search is done through a third party (usually via an online facility) rather than directly through the local authority?

Local authorities - no VAT. Third party providers - yes VAT on top.

Isn't the Revenue just worried about missing out on VAT payments from private businesses (the third party providers) - seems not to be an issue with local authority searches because their services aren't vatable?

Does it really matter where the search information comes from if it's for the client's use? This business about "for the client" versus "to perform the service" is semantics in my opinion.

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