VAT431NB form Question 13

[lgreig]

Hi,

I'm more of a lurker and have gained a lot of knowledge and ideas from this forum throughout my build.

I am at the completion stage now and about to submit my vat reclaim.

 

I've hit a stumbling block with question 13 on the VAT431NB form:
'Do the terms of your planning permission (or similar permission) prevent the separate disposal, or separate use, of the new building from any other pre-existing building?'

 

I've checked my PP and there are no T&C's that sound like the above.

 

The plot was just a piece of land in amoungst some trees with no existing buildings or infrastructure.

The 3 conditions outlined are:
1. Plant trees and grass

2. Boundary the site by means of fence or stone dyke
3. Since not connected to mains water, details of alternative arrangements shall be submitted to, and approved by the council.

 

I guess I just mark an X in the 'No' box?

 

Regards

Lee

[newhome]

Yes, just put no. They are wanting to see if the new build is an annex to an existing house or tied to a business or similar meaning you can’t sell it as a separate entity. If you had a condition like that you would not be eligible for the reclaim. 

[Temp]

+1

 

If it couldn't be separately occupied it wouldn't count as a new house so it wouldn't be zero rated.

 

Aside:  If you have a Tree planting condition that required you to agree a landscaping plan you can reclaim the VAT on the trees as well.