newhome

So whatever they say goes, even if the rationale is full of holes. Why are we not surprised! 🙄

They go on planning docs and if they’re not sure about something they will ask via letter. They have been known to use Google Street View however.

National DIY Team SO970 HM Revenue and Customs Newcastle NE98 1ZZ Don’t bother with the phone as they have a habit of giving incorrect advice and later say that they have no record of it. Something in writing is the way forward.

When you have a complicated case like this with £££ riding on it you really need to write to HMRC and ask them. It will come down to what they say ultimately, not what people think on here. I don’t think you can leave the building and incorporate it into the new house and have it count as a new build as it fails the “demolish everything to foundations” test. It might then turn it into a conversion instead but it would fail on that point as the building you are demolishing has been a dwelling and presumably lived in.

Have a read of this post as there are some nuances of the VAT system that’s it’s good to be aware of. The post doesn’t cover all of these but gives an overview. https://forum.buildhub.org.uk/topic/6851-a-guide-to-the-vat-reclaim-process/?do=findComment&comment=115965

Thinking about it if you are refused I would appeal on the basis that if an aga that provides space and water heating as well as cooking is eligible (and clearly stated as eligible) then a combined hob must also be eligible using the same principle. Do please provide an update once your claim has been processed as this will assist others.

Grey area. You might be lucky and get it back but there is no clear policy as far as I know. Definitely worth a go though and you’re right it would be better if the invoice stated the extraction element. When you do your reclaim ensure that your own description is suitably worded too. Don’t bank on it being accepted though.

Yep! Kitchen company got it wrong but in your favour. Doesn’t matter if it’s built in or not in the same way that ‘real’ built in wardrobes aren’t eligible (only ones that have doors fitted onto walls).

Looks cracking! Well done.

From the reclaim form notes Is the property that you have built a new build? A new build is a building that has been constructed from scratch. In general, unlike a conversion, it will not incorporate any part of an existing building. This means that where a building is constructed on the site of a pre­existing building it will not incorporate any part of the former building above ground level. So if you are constructing your new house on the site of a former building, your claim will not be eligible unless: • you have demolished the pre­ existing building to ground level (you may retain cellars, basement and the ‘slab’ at ground level), or • the new building retains no more than one façade (2 on a corner site) of the pre­ existing building so long as the façade is being retained as an explicit condition in your Planning Permission. As a garage is not a dwelling I don’t see that your claim will fail and the word building is used in the singular, but it would be best to write to HMRC and ask your specific question. Phoning them is no good as they have gone back on phone advice in the past claiming that there is no record of it. The tribunal appears to take a dim view of scenarios where HMRC have confirmed something and then backtracked later. In addition, in the tribunal case I linked to the claim was only refused for the invoices that pre dated the new PP. The whole claim did not fail.

You have to send HMRC a copy of the planning permission too. Has your plot been legally separated from the existing house and the dwelling and the land it’s on able to be sold separately? If not then it’s not eligible for the reclaim regardless of what property you build.

There is a post here that implies that it is not. @Crofter may be able to explain more. https://forum.buildhub.org.uk/topic/13305-looking-for-advice-log-cabin-caravan-build-scotland/?do=findComment&comment=222590

There was a tribunal case here that has some similarities. I think you should be ok to claim for the new build as long as you wait until planning permission is formally granted before starting the demolition as that is the date that zero rating can apply. I don’t think you will be able to claim for the garage but I don’t see why you should need to demolish it either. As long as none of your invoices pre date the date of the planning permission no one should be any the wiser. Can you leave the garage off the PP anyway if it meets the criteria for permitted development? Added to say caveat emptor .... https://forum.buildhub.org.uk/topic/6851-a-guide-to-the-vat-reclaim-process/?do=findComment&comment=226636

You can also refer him to VAT Notice 708 section 7 or 8 depending on your conversion https://www.gov.uk/guidance/buildings-and-construction-vat-notice-708#section7

I have a downstairs wet room that doubles up as a dog shower when needed, but as I live by the beach winter mud is thankfully not a concern.