Tree Surgeons work after planning approval should it be Zero rated?

[DrewG]

I have spent £7,900 (including VAT)s on tree surgeon's before I got my Reserved Matters Approved (i.e. I only had outline planning at this stage) and now since I have my reserved matters approved have spent another couple of thousand which have been charged VAT. Am I able to ask the tree surgeons to zero rate their latest invoice as this work was done after my planning approval and the work they did was as stipulated in my Tree Protection Plan?

[Happy Valley]

You can always ask. This work however is not part of the fabric of the new build (materials used in the build) and therefore may not be valid for tax deduction. 

[PeterW]

I think you can if it’s part of the planning permission 

[Drellingore]

Assuming it's a new build, VAT Notice 708 3.3.4 says that landscaping and similar done as part of a planning condition is "closely connected work" and would therefore be zero-rated:

 

Quote

The planting of shrubs, trees and flowers would not normally be seen as being ‘closely connected…’ except to the extent that it’s detailed on a landscaping scheme approved by a planning authority under the terms of a planning consent condition.

 

[Bozza]

Yes.

 

My tree surgeon zero rated my invoice to remove a couple of trees that had to go as part of my site clearance.  It did take a bit of back and forth with their admin office to help them understand the rules, including them speaking with their accountant to confirm.
 

I emailed them the relevant text from HMRC website & planning docs.

 

Obviously all that was confirmed prior to them doing the work though.

 

If your tree surgeon did work on trees that remained,  I wouldn’t see that as being zero rated as that would just be normal maintenance, but if they were removed entirely post planning approval for your project because they or the roots were in the way, absolutely that work should be zero rated.

 

 

 

 

 

 

 

[Temp]

My understanding is that any work that is necessary to enable the building to be constructed should be zero rated. So if trees have to be cut down to physically fit the house on the site they should be zero rated. Bit like demolition.

 

If they are just to improve the view the removed trees might need to be mentioned as part of the landscaping plan in your planning application. I was required to plant 60m of hedge at the far end of a paddock and the trees and hedge plants were allowed on my reclaim.

 

 

 

[DrewG]

18 hours ago, Drellingore said:

Assuming it's a new build, VAT Notice 708 3.3.4 says that landscaping and similar done as part of a planning condition is "closely connected work" and would therefore be zero-rated:

 

 

Thanks for the replys, I have had highlighted this point to the tree surgeons, so I'm 100% sure now that this invoice should be zero rated. I did get them to remove 12 trees last year which were shown on the outline planning (all were where the driveway is to be located so no chance of retention) but I paid VAT in this instance as had not had my reserved matters approved (live and learn all the time).