+1   * Labour (as in actually working on site) should be zero rated to you.  * Services (as in design services) are standard rated and not reclaimable.   * Materials you buy are standard rated and reclaimable. * If someone does "Supply and fit" on one invoice then both should be zero rated to you. If it's on separate invoices the materials part should be standard rated and reclaimable, the labour part should be zero rated to you.   Connection of services s