Do The Aarhus Convention Costs Caps Include VAT? | Court Of Appeal Decision

“…there is no authority at the level of this Court in which the issue which now arises before us has been authoritatively considered… Accordingly, we must address the issue on first principles and, in particular, as a matter of interpretation. On that issue, we have reached the conclusion that the caps which are set out in CPR 45.43, in particular at (2) and (3), are inclusive of VAT.”