Contracts with respect to colocation services would grant a customer a ‘licence to occupy land’, this provides PEER 1 Hosting with the choice of whether or not to ‘opt to tax’ the data centre. 

Based on the tax position adopted by PEER 1, we are required to charge VAT on all supplies, even where these are to business customers based outside of the UK and EU. 

You may be entitled to claim this VAT back from the UK authorities through the 13th Directive refund mechanism.