The NAPF has expressed its support  for the recent proposal by the Association of Pensions Lawyers  to allow recovery by employers of VAT paid by their DB schemes where there has been a rule amendment clarifying the relationship between the scheme and the employer in relation to those  services. This would be much less cumbersome for all parties than the negotiation of a series of tripartite agreements between the service provider, the trustees and the employer, which the HMRC has indicated that it is willing to accept as evidence that the services supplied benefit the employer.