VAT on Off-site Brick Cutting

[BadgerBadger]

Any thoughts on whether off-site cutting of bricks should be zero-rated in the first instance or is it reclaimable?

 

New build so eligible for zero-rating.  Ordered our bricks directly and I've obviously paid the VAT on them that will be reclaimed later.  We need lots cutting down and if our bricklayers did it on site it would clearly form part of their zero-rated work, but it's likely more cost-effective and less disruptive to do off-site.  In which case is it still a "material" and so VAT should be charged? 

 

To be clear, this is for the service of cutting the bricks only, the VAT has already been paid on the bricks themselves.

[jack]

Service should be zero rated. You can only claim back VAT on goods, or goods and services supplied together. You can't claim back VAT on a service/labour-only invoice.

 

Compare with a plumber:

 - If labour only (i.e., you supply all fittings), you claim back VAT on fittings upon completion, plumber charges zero VAT on labour

 - If plumber supplies fittings, VAT is zero for both labour and fittings.  

 

No materials are being supplied here. You own the bricks and are having a service performed upon them.