can you claim back pre-application costs -like clearing land and dead trees?

[Rob Wisbech]

Hi

Planning to make a full planning application but wondering whether you can re-claim VAT on peripheral tasks such as preparing land prior to application?

 

Thanks

 

Rob

[Temp]

Pretty sure you cant reclaim anything before planning permission is granted. Their thinking is that before then it can't be associated with the new dwelling..

 

Google found..

https://www.mytipsandadvice.co.uk/2018-05/how-does-planning-permission-affect-zero-rating-UKTAVAAR_EU08070401

 

Quote

In Nigel Williams v HMRC [2017] UKFTT 846 (TC) , the unfortunate Mr Williams (W) ended up having to pay 20% VAT on all the services provided prior to the date of the planning permission. Buoyed by this success, HMRC has been looking closely at the timing of supplies and the date planning permission was granted, with a view to enforcement if VAT has been undercharged.

 

[Temp]

See also.. 

https://community.hmrc.gov.uk/customerforums/vat/1bac8eed-995b-ed11-97b2-00155d9c9a65