June 20, 20224 yr Does anyone know if a Geotechnical site investigation is zero vat rated if it is specifically for a new build property? Thanks.
June 20, 20224 yr Not surveys or professional fees (except labour on site) are vat free, just the build costs.
June 21, 20224 yr Author 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?
June 21, 20224 yr 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.
June 21, 20224 yr 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.
June 22, 20224 yr 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.
June 22, 20224 yr 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, 20224 yr by Temp
June 23, 20224 yr Author 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.
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