can you claim vat back on materials you buy before planning consent

[scottishjohn]

as above

 still awaiting planning consent for refurb and alterations etc

-so question is  

when  I put in the vat claim can I claim for goods purchased before planning consent date

 I wish to make all walls capped and secure from further damage  and about pull the trigger on a lorry load of lintels and another pallet of cement and 3 pallets of bricks

[Jac]

Good question!  HMRC offer a comprehensive list of what you can and cannot claim for but I don’t recall reading about a timescale guide.  Hopefully, someone here can help.  I’m hoping it’s a “yes”!

[Temp]

My understanding is no. The development has to be lawful and qualify for zero rating when the materials are purchased.

 

i recall a case where someone got PP for a granny annex that couldn't be seperately occupied so wasn't eligible for the VAT reclaim scheme. Then half way through building it they got the planning condition removed making it eligible for the VAT reclaim. HMRC decided only materials purchased after the condition was removed could be reclaimed. I don't know if it went to appeal.

 

Edit: or maybe it just has to be legal when the materials are incorporated into the building?

Edited December 3, 2021 by Temp

[scottishjohn]

 I have studied the allowed and not allowed lists in the vat notice  and rules of when  and how the claim must be made by ,

 nowhere does it mention any start date -eg panning consent date as long as the materials cannot be removed /

it even covers how you buy them  and if bought originally by a company  you must show how you bought them from that company to be used in the build 

EG my company buys them  and i have to show how I personally bought them from my own company -with bank statements for both my private account and my company which  purchased them to start with 

 

[Temp]

I can't find anything difinitive about materials but VAT 708 does say that some services are standard rated if carried out before PP is granted eg demolition and site surveys.