marsh3377 Posted June 20, 2022 Share Posted June 20, 2022 Does anyone know if a Geotechnical site investigation is zero vat rated if it is specifically for a new build property? Thanks. Link to comment Share on other sites More sharing options...
JohnMo Posted June 20, 2022 Share Posted June 20, 2022 Not surveys or professional fees (except labour on site) are vat free, just the build costs. Link to comment Share on other sites More sharing options...
marsh3377 Posted June 21, 2022 Author Share Posted June 21, 2022 16 hours ago, JohnMo said: Not surveys or professional fees (except labour on site) are vat free, just the build costs. So would a Geotechnical site investigation definitely count as a survey? Link to comment Share on other sites More sharing options...
Temp Posted June 21, 2022 Share Posted June 21, 2022 Previous relevant thread.. VAT 708 has this bit.. Quote Services in sub-paragraph 3.3.4 are standard-rated where, for example: * site investigation or demolition work is carried out before planning permission for the construction of a building that qualifies for the zero rate has been granted That implies "site investigation" should be zero rated if you do already have planning permission. Link to comment Share on other sites More sharing options...
Temp Posted June 21, 2022 Share Posted June 21, 2022 It's interesting that if you pay your builder to fill in the holes that were dug for a Site Investigation or percolation test then his work would almost certainly be zero rated 🙂 Not that this would really save anything. Link to comment Share on other sites More sharing options...
Thorfun Posted June 22, 2022 Share Posted June 22, 2022 13 hours ago, Temp said: Previous relevant thread.. VAT 708 has this bit.. That implies "site investigation" should be zero rated if you do already have planning permission. I argued this with the GI company we used and they were adamant that we couldn't zero rate the ground investigation. in the end I gave up arguing and just paid it as I couldn't be bothered to go searching for another company. Link to comment Share on other sites More sharing options...
Temp Posted June 22, 2022 Share Posted June 22, 2022 (edited) OK so I asked the HMRC via their forum. My real name is Colin Watters. https://community.hmrc.gov.uk/customerforums/vat/6dae6dbd-96f1-ec11-b5cf-00155d3bb152 Got answer.. Quote Yes and as long as meets the other conditions of a zero rated construction as per 708 section 3. Section 3 is mostly about the qualifying building. Edited June 22, 2022 by Temp 1 Link to comment Share on other sites More sharing options...
marsh3377 Posted June 23, 2022 Author Share Posted June 23, 2022 18 hours ago, Temp said: OK so I asked the HMRC via their forum. My real name is Colin Watters. https://community.hmrc.gov.uk/customerforums/vat/6dae6dbd-96f1-ec11-b5cf-00155d3bb152 Got answer.. Section 3 is mostly about the qualifying building. Damn! I'm still waiting for planning permission but had the site investigation done the other day! Thanks to everyone for helping with the answer though, really appreciated. Link to comment Share on other sites More sharing options...
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