marsh3377 Posted June 20, 2022 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.
JohnMo Posted June 20, 2022 Posted June 20, 2022 Not surveys or professional fees (except labour on site) are vat free, just the build costs.
marsh3377 Posted June 21, 2022 Author 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?
Temp Posted June 21, 2022 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.
Temp Posted June 21, 2022 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.
Thorfun Posted June 22, 2022 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.
Temp Posted June 22, 2022 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
marsh3377 Posted June 23, 2022 Author 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.
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