Self-Build VAT - Log Cabin Summerhouse & Garage

[iSelfBuild]

Back in 2013 my parents started their build... they are now nearly finished (have not done their reclaim yet) and have just purchased a summerhouse and a garage. They are just 28mm log construction.

 

At present no planning permission in place and I was just wondering, are these allowable reclaimable items?

 

I had a look and sheds do not seem to be, which I would think then that a summerhouse wouldn't?  However it doesn't list a garage as allowable or disallowable. 

 

I'm quite confident I can get my planning officer to accept the addition of summerhouse and garage as a none material variation... so it would be on the planning permission and tick the box for HMRC.

 

Just not sure it's allowable reclaim? 

 

If anyone could help that would be appreciated.

 

Thank you.

 

 

[joe90]

A garage is reclaimable but a workshop not. Don’t know about the summerhouse

[Temp]

https://www.gov.uk/guidance/goods-and-services-you-can-claim-for-under-the-vat-diy-scheme

 

Sheds are disallowable so don't call it that.

Summer Houses aren't mentioned.

 

Home office?... 

 

https://pjharchitecturalservices.co.uk/portfolio-item/self-build-vat-reclaim/

 

Quote

 

There is a scheme in place within the UK that allows for VAT reclaim on new build properties, VAT notice 431 (NB) As noted above, the reclaim is on the premises that this is going to be your primary residence. It cannot be reclaimed if the property is used for business purposes, however there is an exception that you can use the property to work from home by using one room as a home office.
 

 

 

Would be nice to find another reference to confirm that.

Edited December 9, 2021 by Temp