Readers’ forum: Offshore surveys

I act for a company that uses specialised software to process offshore survey data for companies involved in oil and gas exploration and wind farm development.

They take offshore survey data and process this to reveal images of the subsurface for gas and oil exploration and wind farm development acting for clients that hold licences to that area of the seabed.

I presume these services relate to land as far as the place of supply rules for VAT are concerned?

The work is always carried out for UK business clients but for one particular project where 75% of the land being surveyed is outside the UK’s jurisdiction of 12 miles but the other 25% is not.

I wonder whether my client should charge VAT on 25% of the fee or is the relevant issue where the survey report will be produced – namely in...