Self Build VAT Reclaim- Completion

[amdrjd123]

We are shortly to receive the building regs completion certificate as building control are satisfied with the construction of the dwelling itself. We still have a gravel driveway to construct, a timber framed garage, patio and also to purchase and install an en suite.

 

My question is can I reclaim vat on the materials if they are purchased after the building regs completion certificate? Having read guidance it appears that HMRC consider the building regs completion certificate as a point of completion. However, the items mentioned above are all included on the drawings and on the planning permission - even the patio is required to discharge the landscaping planning condition. There does seem to be a loophole for delaying some works (such as outside works) due to adverse weather conditions (we have been waiting for springtime to do some of the outside works).

 

We have therefore complied with building regs but we still require these materials to comply with the planning permission / conditions.

 

Does anyone have any experience in this please?

[Jeremy Harris]

Welcome.

 

No, I'm afraid you can't claim VAT back on anything after completion, nor can any VAT registered contractor do work without charging you VAT.  There's a current thread about VAT reclaim that's got some further info that you may find useful, including a link to the VAT guidance from HMRC in a later post there:

 

Edited February 19, 2017 by JSHarris

[Declan52]

Either buy all the materials now and store them or see if the BC guy will hold out for a month before he signs the form or use the money you will get back from the reclaim to help cover the extra costs.

The goods have to be delivered to site before the house is signed of or you pay the vat.

[amdrjd123]

Ok thank you for taking the time to reply. Appreciated.

[Ian]

On 2/19/2017 at 18:37, amdrjd123 said:

 

 

My question is can I reclaim vat on the materials if they are purchased after the building regs completion certificate?

Just thought I'd resurrect this old thread rather than starting a new one.

 

We received our VAT reclaim in full last week. Our claim included the VAT on materials that we had bought after the date of the Building Regs Completion Certificate. (We rang up the VAT helpline before submitting the claim to ask if we could claim for external drive and path materials as well as fencing & gates and they said it would be okay as long as it wasn't later than 3 months after the date of the Completion Cert.)

[ragg987]

My experience is the same - I listed materials purchased after date of completion certificate and the VAT has been refunded. The notes accompanying the form do not specifically exclude this scenario - they just state a time limit for submitting the claim as 3 months after completion.