VAT on new build kitchen worktop supply & fit

[WWilts]

New build in progress.

What is the correct VAT rate for kitchen worktop supply & fit? To be templated and fitted by a subcontractor of the kitchen units supplier.

If zero is the correct VAT rate, what chapter and verse to quote to the kitchen supplier?

Edited September 27, 2022 by WWilts

[ProDave]

If your build has not been signed off, then 0% is the correct rate.  As soon as our supplier visited the house it was obvious it was a new build that was not yet finished and they did not contest it and zero rated the supply and fit.

 

Show them a copy of the planning permission as a starting point if they contest it further.

[nod]

As above 

But just to add that many suppliers either won’t or don’t want to zero rate 

Giving you two choices 

Our quarts worktop supplier wouldn’t zero rate So we paid it and claimed it back a few months later 

They gave me some nonsense about me having fitted the kitchen 

They are probably  the largest granite worktop supplier in the uk 

But They  price was right and they had the colour we wanted 

[Temp]

18 hours ago, WWilts said:

What is the correct VAT rate for kitchen worktop supply & fit? To be templated and fitted by a subcontractor of the kitchen units supplier.

 

HMRC see it like this...

 

Fitting is labor which must be zero rated to you. 

 

If you purchase worktop from B&Q it would be standard rated to you but you can reclaim  it after completion.

 

Mixed labor and materials (eg supply and fit) should all be charged to you at the same lowest rate. In this case that woukd be the zero rate for labour. So in short, it should all be zero rated to you.

 

If you are given a quote for £xyz plus or Inc VAT its best to get it amended before you accept it.

Edited September 28, 2022 by Temp