We are shortly to receive the building regs completion certificate as building control are satisfied with the construction of the dwelling itself. We still have a gravel driveway to construct, a timber framed garage, patio and also to purchase and install an en suite.
My question is can I reclaim vat on the materials if they are purchased after the building regs completion certificate? Having read guidance it appears that HMRC consider the building regs completion certificate as a point of completion. However, the items mentioned above are all included on the drawings and on the planning permission - even the patio is required to discharge the landscaping planning condition. There does seem to be a loophole for delaying some works (such as outside works) due to adverse weather conditions (we have been waiting for springtime to do some of the outside works).
We have therefore complied with building regs but we still require these materials to comply with the planning permission / conditions.
Does anyone have any experience in this please?