Rachel C

Thanks for the information Kevin, much appreciated.

Hi All, Just a wee update, after equipping myself with enough confidence of eligibility and knowledge I contacted the company that completed the drilling and requested kindly that the works be zero rated, I provided them with a certificate (adapted from the HMRC one advised in VAT Notice 708), along with a copy of my outline planning approval. They kindly obliged and we have 0% VAT!!!!! For anyone who it may help, I have approved outline planning only, with full planning being submitted as reserved matters in the next few weeks. This is reasonable to meet the VAT notice 708 ‘in the course of construction’ requirement. What I’ve learned! A Water borehole commissioning is eligible for VAT adjustment as long as they are for an eligible VAT notice 708 buildings water supply and completed ‘in the course of construction’. Water boreholes completed before or after construction are not eligible. Survey boreholes are not eligible. Thanks again for your help everyone, 3k saving!!! I hope this helps somebody going forward!!!!

I’ve done exactly that, thank you!

Hi Kelvin, Just a quick question if you don’t mind, did you managed to zero rated any of your borehole commissioning or works for VAT? thanks in advance

Apologies to jump in on your conversation with something completely different, but I was wondering if anyone has commissioned a new borehole and successfully zero rated the VAT on the cost?

Hi, My partner and I are just at the beginning of a self build project, rural build on the family farm. We opted to go down the route of a borehole for water as there is no option for mains and the farm well is some 400 meters away. Has anyone successfully zero rated a water borehole commissioning for their new build? I have a £17k invoice to pay to a VAT registered driller and wanted to amend the VAT if it’s possible! Any experience or advice would be welcome! Thanks