Supply and Fit: still 0 rated after successful VAT reclaim?

[ToughButterCup]

The Problem:

• Does HMRC formally regard a building as Complete  after a successful VAT reclaim? 

 

If HMRC  does regard it as Complete, then a company engaged on Supply and Fit (after the successful reclaim) , cannot 0 rate the VAT

But if it doesn't, then a company engaged on a Supply and Fit basis can work without charging VAT

 

We've successfully reclaimed our VAT. Because VAT431NB (section 3) doesn't give any guidance on the matter, I rang the HMRC helpline. Their answer was that the question was one that should be answered by the supplier.

 

I asked where the supplier should get their guidance on the matter. The answer was that guidance was to be found in Section 3 of VAT431NB.

 

A slightly different way of asking the same question is;

Does a newbuild have two Completion states - one defined by the HMRC, and another by  BCOs ?

 

Edited February 10, 2023 by ToughButterCup

[ProDave]

I did my VAT claim on a temporary habitation certificate and they paid out.  At that point it was NOT complete by building control and one supply and fit supplier had no problem zero rating it.  I did not even mention that I had done my VAT clam, just that it was not signed off as complete by building control.

[ToughButterCup]

Yes, Dave, I can see how one way of looking at things is the status of your VAT reclaim has nothing to do with any Supply and Fit company. All they need to know about is the status of the build in terms defined by the BCO.