The WIDP Contract (Clause 49.1) includes provisions in respect of VAT which prevent the Contractor recovering any VAT it incurs from the Authority unless that VAT is irrecoverable (i.e. the Contractor cannot reclaim the VAT or set off against a VAT liability). There is also an obligation on the Contractor to provide the Authority with any information the Authority reasonably requests in relation to VAT charged by the Contractor to the Authority under the Contract. The Contract Management Manual should highlight the need for the Contract Management Team to ensure any amounts claimed by the Contractor in respect of VAT are actually payable by the Authority under the Contract.