VAT reclaim on amended plans part way through build

[RC28]

Hi, Can anyone point me in the right direction please.

 

We are part way through our self build (watertight, now getting on with 1st fix). The approved plans are for a 2 storey dwelling but we have created space in the loft for it's future conversion. We are thinking of converting the loft along with the main build if the VAT can be saved.

 

The question is....(provided planning is granted) can we reclaim on new/amended planning permission including the loft conversion even though we've already started the build, will HMRC take the new plans into account or will they lock us into the original plans?

 

I'm thinking that we can also add detailed landscaping to the amended plans to maximise the VAT reclaim. Thanks

 

 

[newhome]

This is the sort of thing you really need in writing from HMRC as anyone on here can only speculate, but I would expect you to be able to claim for the building approved by the revised plans but the new additions only to be reclaimable from the date that the amended plans were approved. You’ll need to amend through building control too. 
 

I would write to the DIY team at HMRC and explain that it’s now clear that the current plans do not meet your family’s needs and that you are considering amending the plans. Can they confirm that you can claim for materials purchased for the amended plans. Then you have it in writing although God knows how long they might take to respond. 

 

You could maybe add a landscaping plan but it would only allow you to claim for the plants and trees defined within it plus you are then obligated to that design / planting scheme. Turf and hard landscaping are reclaimable without one in any event. 
 

 

 

[Temp]

HMRC forum...

 

https://community.hmrc.gov.uk/customerforums/vat