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VAT on 'design and supply'


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Our EPS has been invoiced as 'design and supply' and VAT at 20% has been charged. There is no breakdown in the overall fee as to what is design and what the materials cost. Am I right in thinking that I can only reclaim the VAT on the materials and so I will need to go back to the suppliers and get them to split it out?

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Is it like getting delivery of a TF kit? I’m not clear what the job entails. Can you get them to raise the invoice to say supply only? I would think you should be able to claim the VAT back anyway TBH but might prevent a challenge if it says supply only. 

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The EPS supplier has done some design work which is separate to that of the structural engineer. It partly helps them figure out how much material to send us. Only a drawing or two, so I suspect a small proportion of the overall fee.

 

I suspect getting them to say supply only would be easier.

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42 minutes ago, ragg987 said:

Could you not ask them to zero rate it under design and supply? 

 

You can only get supply and fit arrangements zero rated. 

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Mixed supply should be at the lowest rate. Eg "Supply and fit" should all be zero rated as labor is zero rated.

 

I believe both "design" and "supply" are standard rated. Normally only materials/supply can be reclaimed but I think you might ok if it's not itemised.

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