Temp

+1 Tiles and flashing should collect all the water. Membrane is just a backup.

This link is talking about the consequences of renting out a new property (instead of selling it) on the VAT you pay or reclaim when building it. I don't know if the HMRC Information sheet referred to below is still current. It probably doesn't apply if you intend all along to rent rather than sell. There might be a way around it by selling the property to another company you set up to rent it out. The sale is zero rated rather than exempt and that can make a difference. Seek advice on this issue. https://www.bishopfleming.co.uk/insights/vat-consequences-interim-rental-new-residential-property Quote.. With the recent slowdown of the housing market, many developers are considering interim rental of new residential units, to generate revenue pending finding buyers. In this article we explore the VAT consequences of this, and ways to mitigate the VAT cost. Where a housing developer has constructed new houses or flats, or converted non-residential property into dwellings, and they are intended for sale, the VAT incurred on the development can be recovered in full (except some fit-out costs like appliances on which the VAT is blocked). The VAT in question is often VAT on the land or property if incurred at purchase, and the legal and professional fees etc. This can amount to significant amounts of VAT. For VAT purposes, interim rental represents a change of use of the property from the intended zero-rated sale, to exempt rental. Exempt use does not give a right to recovery of related input VAT. This could potentially result in clawback to HMRC of all the VAT recovered. However, in the last slowdown in 2008 HMRC recognised this could produce an unfair outcome, and issued a VAT Information Sheet saying that where the developer retains an intention to sell the properties, there should be a fair and reasonable adjustment to reflect both the temporary exempt use and the intended sale. This policy has been included in HMRC’s current internal guidance so should remain available to use. In most cases it should result in a smaller VAT clawback and can result in no adjustment if the amount is small enough to be below ‘De Minimis’ levels. However, the amounts can be complex to calculate, depending on factors such as the length of the interim rental period and expected sales value, both of which may not be known or difficult to evidence. Another option to consider is whether the new residential properties could be sold to a group company prior to the group company renting them out. For VAT purposes this can fix the zero-rated first sale of the property by the developer, and secure the VAT recovery on its development costs, but needs to be considered alongside wider commercial, legal and tax implications including SDLT and Corporation Tax etc. If you are considering interim rental of new residential property pending sale and would like to explore your options, please get in touch with our VAT team.

Beware if it's a build to rent. My understanding is that letting is exempt from VAT so you cannot reclaim input VAT. It's a little known issue I'll try and post a link in a few mins.

Sorry i don't have more details other than what's in this vid..

Isn't that why they have (had?) two sections on the claim form? I think one was for receipts that didn't itemise the VAT. The VAT is then calculated once at the bottom of the form? Edit: Oh I see someone mentioned this already.

Is that the electrical supply for the outside light running along in conduit? If I zoom in on the outside photo there appears to be vertical lines where the light is? As if the internal wall is there rather than where your red line is?

Is this work being done on a house that is and has been empty for 2 or 10 years? Eg so that it qualifies for reduced VAT? If not then I agree you will have to pay the VAT You can't buy the materials without VAT yourself. They can't buy the materials and sell them to you without VAT (if VAT registered). Being VAT registered allows all companies to reclaim VAT. Next time you buy a dishwasher ask the shop if they will knock the VAT off and see how it goes 🙂

All I can suggest is that in any new application you address the errors that you think might come up again. I mean without actually referring to the previous report if that's possible. Just work then into the Design and Access Statement or similar. I suppose it depends what the errors were. If it's something like the history of the site then write your own history.

I hate to suggest l it but I think I would get a planning consultant involved. It's possible you only needed the planning application to cover the retaining wall and those areas raised more than 150/300mm. I'm not certain but they might argue planning isn't required to lower the top area as it's permitted development.

I would temporarily disconnect power to the porch light, ideally some distance away in the house. See if problem goes away. PS Not just the live but neutral as well.

If you are insulating the outside I would go for.. Insulation Roof membrane Battens vertical Boards Use insect mesh top and bottom to stop mice etc getting up the batten cavity. I would line the inside with a vapour barrier and plasterboard or OSB if you want to fit shelves. What's the building standing on? If you have an oversized concrete base already I would raise it up on 1 or 2 courses of engineering bricks with a DPC on top. If you like you can extend the battens and cladding down over the brick leaving a >1" gap between cladding and slab.

Is it really working as a direct IR system (heating people direct) or is it actually heating up the building and furniture then the air and that's why people feel warm? How warm do rooms get? If your room air temperature is getting to say 21 -22c then it's no cheaper than any direct electric system and in the UK that's historically three times the cost of mains gas. I suppose if it's small and well insulated the absolute running cost would be small whatever system you use.

Yes appeal. Point out that you application is for much less than the normal 50% of the original garden allowed under PDR. Also cite recent applications by neighbours that were approved. You could also consider making an application for an extension identical to the neighbours. If that's approved it could be raised as evidence at the appeal for the outbuilding.

What extra height? Floor heating is thick because you need a lot of insulation, I don't think you would need any less with IR heating.

+1 I've made some complaints to the ASA about people claiming there heaters are better and had them upheld. IR heaters work well in a commercial garage where you want to heat people stood in front of them but they wouldn't be my choice for a house. If I had to use electric I'd use a heat pump and wet UFH as I'm not a fan of air to air.

Self builders can reclaim that 5%.

I don't think you can use the self build VAT reclaim either but you probably know that.

I haven't looked at your plans in detail but we used two remote manifolds. We wanted very high flow rate showers and ran 28mm from our thermal store to a home made manifold near each of the main bathrooms. Then 22mm from there to the showers. Regarding return loop pipes.. think about hot taps where you want hot water to appear quickly and run the return from as close to those as possible. We have a basin in a WC and the return pipe connects about 8ft away from the tap. Even that's too far away from the tap. You've washed your hands before the hot comes out. The return on the kitchen tap is right under the sink at that's much better. Some people put PIR sensors in remote WC so the loop pump starts when they enter rather than running all the time. You can also put timers on them so they don't run at night if you want Builders don't insulate hot pipes and the return nearly well enough or even at all in some places. Consider taller stand offs to space pipes away from walls/floors a bit further than normal so you can get more insulation around them?

I think the spec is +10% to -6% of this nominal value. This means the voltage can range between a maximum of 253 V (+10%) and a minimum of 216.2 V (-6%). Does your smart meter have a way to log the voltage there because that's probably where they will measure it? How about borrowing a load of fan heaters from friends and family to see if you can replicate it in the daytime? Probably need 5 * 3kW heaters. Don't put them all on the same ring!

Regarding materials purchased after completion. I have heard of people including things in their reclaim after completion but this suggests it's not allowed.. https://community.hmrc.gov.uk/customerforums/vat/5eb15437-c1a9-ef11-95f6-000d3a8737b3

Any problems cite this.. https://community.hmrc.gov.uk/customerforums/vat/dbbf039b-62ec-ee11-a81c-6045bd0d8bd7

Remember the CIL rules preclude starting work before you have formally claimed the exemption on the right forms.

Think I better post its full reply..

I asked ChatGPT and it said ... You would hope the value at completion is more than the cost to build so that might be a better choice if it allowed. However ChatGPT sometimes makes up replies so you should seek professional advice. Reminder: you only have 60 days from the sale to report it and pay up but i believe you can submit revised figures later.

Think you need to check they were just moved not accidentally swapped?