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Vat and Landscaping

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Hi All,


just setting our budget out and my Architect has asked about landscaping for the tender doc, so we can claim vat back, now from my extensive reading on here I thought I couldn't claim that back, is that right?


we have no planning conditions bar the roofing material, and on my access statement it did ref replanting etc etc, is that enough, or did I need an explicit condition?


as always thanks for the replies...



Edited by JandD
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If the landscaping is on the planning consent then it can be claimed back in full.  If it's not on the planning consent then I believe that some of it can be claimed, things like driveways etc, but some may not.  I took care to include as much of the landscaping detail as I could on our planning application, so that I could provide evidence to HMRC to support the VAT claim.  Not 100% sure whether it was absolutely necessary or not, though.

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+1 See the reclaim form...


On page 13 it days.....


You can only claim for building materials that are ‘incorporated’ in a building (or its site).

And on page 14 it gives some examples of what can be claimed and one item on the list says.

* turf, plants and trees 
Note: you can only claim to the extent that they are detailed on a landscaping scheme approved by a Planning Permission


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I claimed quite a lot of landscaping VAT back, plus got other contractors (gates, resin driveway) to zero rate their work.


I believe you are eligible to zero rate lawn and hard surfacing to the immediate area of the building (within reason i.e. the bit that would all have been churned up during construction). I claimed for 100m2 of patio and 250m2 turf.


If your planning docs show walls and fencing to street or sides then you can zero rate that too, plus any planting mandated by planning (I had a condition to plant and maintain hedge in the planter wall so I included the irrigation kit also).


Also included all the sub surface preparation - aco drains, type 1 etc.



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Yes see 3.3.4 in vat 708.




It allows among other things..


means of providing within the development site access to the building (for example roads, footpaths, parking areas, drives and patios)


means of providing security (such as walls, fences and gates - but note that most electrical appliances are always standard-rated, further information is in paragraph 13.6)


provision of soft landscaping within the site of a building (such as the application of topsoil, seeding with grass or laying turf)


The planting of shrubs, trees and flowers would not normally be seen as being ‘closely connected…’ except to the extent that it’s detailed on a landscaping scheme approved by a planning authority under the terms of a planning consent condition. This does not include the replacement of trees and shrubs that die, or become damaged or diseased.


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This was something I was concerned about, so I paid a landscape designor to come up with a hard landscaping design along with planting schedule and when I submitted a variation of condition application for the house design I made sure this was included.  When the plans were approved a comment to the effect of 'landscaping is to be as per plan...' I should now be able to reclaim VAT on it all, hopefully without any push back from HMRC.

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  • 1 month later...
10 hours ago, eandg said:

Can sheds/hot tubs be claimed for if they're on the planning? 




No, because those things are specifically not eligible. From the claim notes: 


Are you claiming for any other building(s)?

In general, you cannot claim for any work that has been carried out on other buildings within the site as these do not form part of the eligible building work. Nor can your claim include buildings that are yet to be constructed. This means you cannot claim VAT back on any materials used on the construction of:
• rooms above or attached to a detached garage
• detached workshops or storerooms
• sheds
• stables
• detached swimming pools
• annexes (such as ‘granny’ annexes)–that cannot be disposed of or used separately from another dwelling because the annexe is not ‘designed as a dwelling’ in its own right.


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