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Just ordered a small quantity of geotextile membrane.

As the order is of low value I have to pay the postage of £10.00.

The invoice shows this amount lumped in with the goods, and then VAT on the lot. I am thinking that for my paperwork I should remove the postage VAT element (£2.00) , anyone agree or otherwise??

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30 minutes ago, ragg987 said:

Yes the delivery is a permitted VAT reclaim provided it is listed on the same invoice as the materials. If a separate invoice it is not claimable.

 

+1

 

From my perspective, its a very annoying rule as I had around £1K of additional haulage costs that I had to arrange myself due to our 'remote' location.

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  • 4 weeks later...
On 10/8/2017 at 18:27, Stones said:

 

+1

 

From my perspective, its a very annoying rule as I had around £1K of additional haulage costs that I had to arrange myself due to our 'remote' location.

You use the word haulage. Do you know if any of these words can be used instead of 'delivery' when reclaiming VAT?

transport

haulage

carriage

freight

We have receipts with these words in place of delivery.

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Also found this..

https://www.gov.uk/hmrc-internal-manuals/vat-construction/vconst24400#IDAELEWB

 



HMRC internal manual

VAT Construction

snip

Delivery charges

The VAT incurred on delivery charges separately itemised on main invoices for eligible goods are part of the value of the goods for the purposes of the Scheme and can be refunded.

 

Separate invoices for transport or delivery aren’t eligible for refund.

 

 

 

 

 

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