A simple VAT question

[ProDave]

I am planning soon to apply for a temporary habitation certificate, and use that as my evidence of completion to do my VAT claim, even thought the house is not yet finished.

 

I understand I have 3 months from that being issued to get my VAT claim submitted.

 

My question:  Is spending AFTER the date of the temporary habitation certificate but before the date of submitting the claim still eligible for the VAT refund?  Or must I complete all my eligible spending before applying for the temporary habitation?

[ragg987]

Cannot give you a definitive answer, my claim listed some items after BC sign-off and before the 3 months and these were paid without query.

[newhome]

There is evidence to suggest that HMRC allow the reclaim for materials bought up to the time that you send the claim in. I didn't know that so didn't include things I had bought during that period so I have no personal experience. The 3 months is supposed to allow time to gather in all outstanding invoices so you can certainly include invoices you don't yet have in your hand when the completion certificate is issued so in theory you should be ok. A temporary habitation certificate is unlikely to mean that the house is completely finished otherwise you would surely just get the completion certificate so I can't see that you would be refused. Then again I'm not HMRC ...  

[ProDave]

Yes the plan is to reclaim the VAT with the temporary habitation, that might then give us enough capital to get on with the sun room which is what will hold up completion. I know that by doing so I will miss out on the VAT we spend on that, but some things I will still get zero rated, e.g if we buy the windows "supply and fit" they should still come to me zero rated as the house has not had completion sign off.  It is only materials I buy to incorporate myself that I will lose out on.  But however I run the numbers, borrowing to complete just so I can get all the last bit of VAT back, works out more expensive that forfeiting some of the VAT.

[Ian]

@ProDave

its a while ago (3 years) since we did our Vat claim but we successfully claimed for work done in the 3 months after the date on our Practical Completion Certificate.

[Temp]

2 hours ago, ProDave said:

I am planning soon to apply for a temporary habitation certificate, and use that as my evidence of completion to do my VAT claim, even thought the house is not yet finished.

 

I understand I have 3 months from that being issued to get my VAT claim submitted.

 

My question:  Is spending AFTER the date of the temporary habitation certificate but before the date of submitting the claim still eligible for the VAT refund?  Or must I complete all my eligible spending before applying for the temporary habitation?

 

I think it's a risk to buy stuff after the date of the document used to prove completion. 

 

If HMRC refused those items I can't find anything written down that you could use to argue your case. I'm concerned some people might have gotten away with such items simply due to poor checking by HMRC.