When a creditor approaches a HCEO to enforce a judgement he is charged a fee. The HCEO will issue a VAT invoice to the creditor. The HCEO are liable for VAT because they meet the HMRC criteria, A for profit business, with a turnover of over £85,000 pa.   If the creditor is VAT registered, he is liable for that fee, as he can recover it in the usual way, by offset against VAT received. If he is not VAT registered, then that fee is recoverable from the debtor. Not to be confuse