Vat reclaim

[Temp]

6 hours ago, tillywiz said:

Can anyone furnish me with how and where one gets the zero vat certificate and do we have to get it before work is started .part of the work is permitted development and also a very small extension .would a repacement floor for a room converted from a kitchen to a bedroom qualify for zero on materials

 

Welcome to the forum Tillywiz. Tell us a bit more about what you are doing.

 

Normally only new houses (or a conversion - a barn to a house) are zero rated (or reduced rated). An extension to an existing house or a room conversion (eg from kitchen to bedroom) is normally standard rated for VAT and you cannot reclaim it. Sorry.

 

If your project qualified for zero or reduced VAT you wouldn't need a certificate anyway. Sometimes you may need to issue a certificate yourself to a trade to convince them to zero rate but they shouldn't need a certificate if the project qualifies. In this instance a certificate is essentially just a letter from you to the trade telling them your project qualifies for zero or reduced rate VAT and containing things like your name, address, planning reference number etc. It gives the trade something to send to the HMRC when they submit their VAT return.

 

 

[dpmiller]

From my reading of the HMRC blurb, VAT can be claimed back on the build of a garage associated with the new residence, as long as it's on the plans. In our case I'm looking at a simple insulated steel-clad shed (to try and fit in with the agricultural vernacular). Would anyone see a problem with supply and erect of such a structure being claimed for or zero rated at purchase?

[Jeremy Harris]

10 hours ago, dpmiller said:

From my reading of the HMRC blurb, VAT can be claimed back on the build of a garage associated with the new residence, as long as it's on the plans. In our case I'm looking at a simple insulated steel-clad shed (to try and fit in with the agricultural vernacular). Would anyone see a problem with supply and erect of such a structure being claimed for or zero rated at purchase?

 

Shouldn't be a problem, our detached timber frame garage was supplied and erected without VAT, as a part of the build.  As you say, as long as it's on the approved plans, then that's fine.