Self Build VAT Northern Ireland query

[Shaun McD]

Hi all, 

We are started our self build just over the border from Northern Ireland, and we have a VAT rate of 13.5% on all construction materials here. During our last self build 8-9 years ago, we found a few suppliers in Northern Ireland who sold us materials at 0% VAT, provided we collect ourselves. Does anyone know what sort of tracking is done on new builds in Northern Ireland for this? For example, if I can get the address of a new build in Northern Ireland and say buy a heat pump, have my address as the new build in Northern Ireland on the account, but collect myself, is there any chance that the new build would get audited and someone flag that two houses worth of materials have been purchased against it?

[Conor]

I doubt that you'll get anybody zero rating materials these days. I certainty never came across this. Either way, what you're talking about is fraud. 

[Shaun McD]

  On 11/01/2024 at 15:44, Conor said:

I doubt that you'll get anybody zero rating materials these days. I certainty never came across this. Either way, what you're talking about is fraud. 

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Sorry, my bad! I just assumed the zero VAT rate still applied without confirming!! Since it no longer exists then naturally this thread is out of date and can be ignored! Thanks for taking the time to respond @Conor