VAT reclaim on delayed landscaping materials purchases

[WWilts]

Landscaping materials VAT reclaim allowed for self-build if planning permission has landscaping condition.

 

Q. Do the landscaping materials have to be purchased within 3 months of the completion certificate in order for their VAT to be reclaimed?

[nod]

Yes and yes 

[WWilts]

Just spoke to a VAT reclaim consultant. He says he has never been refused a reclaim for landscaping materials purchased over 3 months beyond completion date. But that appears to be because he educates the officers who might not know a lot about the process of self-build & the sequence.  (eg Building Regs compliance usually precedes external works). So apparently worth a try, instead of purchasing mountains of landscaping materials before their installation date.