sunflower Posted October 4, 2023 Share Posted October 4, 2023 Can anyone assist - we recently gained planning permission for an 'Equestrian Worker's Dwelling' at our equestrian business. The house will be our family home, and the land is privately owned (not by our company) Our builder thinks we're not eligible for VAT reclaim as it's a 'worker's dwelling' - might anyone have experience of this and be able to help us clarify? Thanks so much for your help Link to comment Share on other sites More sharing options...
Russell griffiths Posted October 4, 2023 Share Posted October 4, 2023 Talk to Andrew Jones ,THE VAT MAN look him up on Facebook. 2 Link to comment Share on other sites More sharing options...
joe90 Posted October 4, 2023 Share Posted October 4, 2023 https://www.vat431.co.uk I used him like others here and he was very good. 1 Link to comment Share on other sites More sharing options...
sunflower Posted October 4, 2023 Author Share Posted October 4, 2023 Thanks guys, very helpful Link to comment Share on other sites More sharing options...
joe90 Posted October 4, 2023 Share Posted October 4, 2023 Just found in tinternet….. If you are providing domestic accommodation to an employee to make running the business easier, any repair and maintenance costs to the farmworker's cottage is a cost that is wholly for business purposes. Where the accommodation is provided to the farmworker free of rent, 100% of input VAT on expenses can be reclaimed. Link to comment Share on other sites More sharing options...
SteamyTea Posted October 4, 2023 Share Posted October 4, 2023 2 minutes ago, joe90 said: providing domestic accommodation to an employee to make running the business easier Don't tell @Pocster, he will have all his tenants 'working'. 1 Link to comment Share on other sites More sharing options...
Pocster Posted October 4, 2023 Share Posted October 4, 2023 3 hours ago, SteamyTea said: Don't tell @Pocster, he will have all his tenants 'working'. They do work for me Gun running People trafficking Alcohol smuggling Prostitution ring I keep them busy . Link to comment Share on other sites More sharing options...
Adrian Walker Posted October 4, 2023 Share Posted October 4, 2023 Andrew Jones is the man. Call him for FREE good advice Link to comment Share on other sites More sharing options...
LSB Posted October 4, 2023 Share Posted October 4, 2023 46 minutes ago, Pocster said: They do work for me Gun running People trafficking Alcohol smuggling Prostitution ring I keep them busy . what about drugs Link to comment Share on other sites More sharing options...
Temp Posted October 4, 2023 Share Posted October 4, 2023 5 hours ago, sunflower said: The house will be our family home, and the land is privately owned (not by our company) I see no reason why it wouldn't be zero rated to you. It would definitely NOT be zero rated if you rented it out before living in it. That's down to a subtle difference between "zero rating" and "exempt". Link to comment Share on other sites More sharing options...
Pocster Posted October 4, 2023 Share Posted October 4, 2023 16 minutes ago, LSB said: what about drugs Thanks for that ! I now have more work them 👍 Link to comment Share on other sites More sharing options...
Temp Posted October 4, 2023 Share Posted October 4, 2023 10 minutes ago, Temp said: I see no reason why it wouldn't be zero rated to you. Scratch that. It depends on the exact wording of the condition.... https://www.buckles-law.co.uk/library-news/agri-occupancy-planning-conditions-beware-the-vat-sting/ Quotes.. It is now established that where there is an agricultural occupancy planning condition or obligation restricting occupancy of a dwelling to the agricultural use of specific premises (or similar specific business operational use) then such development will not be entitled to VAT reclaim under section 35 of the VAT Act 1994 (“the 1994 Act”). But... The Upper Tribunal distinguished between the cases with specific link to agricultural and business premises and those will a general agricultural tenancy condition. The later being entitled to VAT refund (assuming all other conditions satisfied)... 1 Link to comment Share on other sites More sharing options...
Temp Posted October 4, 2023 Share Posted October 4, 2023 @sunflower If the above is still the case it might be worth trying to appeal the condition to get it changed to any equestrian business before you start? Link to comment Share on other sites More sharing options...
sunflower Posted October 4, 2023 Author Share Posted October 4, 2023 31 minutes ago, Temp said: Scratch that. It depends on the exact wording of the condition.... https://www.buckles-law.co.uk/library-news/agri-occupancy-planning-conditions-beware-the-vat-sting/ Quotes.. It is now established that where there is an agricultural occupancy planning condition or obligation restricting occupancy of a dwelling to the agricultural use of specific premises (or similar specific business operational use) then such development will not be entitled to VAT reclaim under section 35 of the VAT Act 1994 (“the 1994 Act”). But... The Upper Tribunal distinguished between the cases with specific link to agricultural and business premises and those will a general agricultural tenancy condition. The later being entitled to VAT refund (assuming all other conditions satisfied)... This is terrifically helpful, thank you! 1 Link to comment Share on other sites More sharing options...
Temp Posted October 4, 2023 Share Posted October 4, 2023 38 minutes ago, sunflower said: This is terrifically helpful, thank you! Jolly good. If it ends up saving you a fortune consider a modest donation to the forum running costs, let us know and I'll send you a Buildhub key fob.. 1 Link to comment Share on other sites More sharing options...
Shanemac Posted October 5, 2023 Share Posted October 5, 2023 I have experience of this, feel free to PM me if need be. 1 Link to comment Share on other sites More sharing options...
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