A recent VAT case confirmed that the amount paid by a customer will usually be the amount subject to VAT, even if the customer has paid more than the advertised price. Incredibly the facts of the case revealed that National Car Parks (NCP) have received over £2.5 m in overpayments due to car park machines not giving change. NCP tried to claim back a further £500,000, being the VAT on the overpayments.