VAT431NB - fit out and finish vs new build

[ollie]

Morning all , just embarked on filling out VAT431NB

 

question 9 and 10 have thrown me

 

We bought a plot put in all the services , laid a slab then had a kit house company erect an almost turn key build (we put in our own internal doors, fitted kitchen , bathrooms and timber clad the whole of the exterior. 

Our vat claim with be for the materials in brackets as the rest of it was supply and fit so all zero vated anyway.

 

Presumably

-i answer yes to question 9 - as it was a built from scratch 

-but  do i answer yes to question 10 - Is your claim for the fit out and finish of a building shell? as i am fitting out a shell but i also did commision the actual build so im not sure

 

any help much appreciated dont want to get this wrong!

 

thanks

Oliver 

 

 

 

 

[newhome]

You answer as if it is a new build from scratch. The fact that you have used contractors for some or all of the build makes no difference at all. You could have had a complete turnkey project and only be claiming for a single light fitting - it's still classed as a new build. Fit out a shell means if you buy a shell of a building and then complete it. This doesn't apply in your case. Don't forget that you can also claim for boundary fences, turf, hard landscaping and any plants / trees defined in a landscaping plan (if you have one). Of course those things can also be zero rated if you contracted someone to do them.  

 

[Temp]

+1

 

Not quite sure why they even ask this question.