Do X5 Liquidated Damages or Delay Damages have VAT charged to them when applied under NEC3?

NEC3 and NEC4 Contracts Secondary X, W and Y options
#1

Do X5 Liquidated Damages or Delay Damages have VAT charged to them when applied to the Project Manager’s assessment under NEC3?

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#2

See link below. In short, liquidated damages are outside scope of VAT.

http://www.hmrc.gov.uk/manuals/vatscmanual/vatsc35600.htm