When can I start reclaiming VAT on our self build?

[Lincolnshire Ian]

Hi 

We have bought a derelict bungalow with outline planning permission and have started the demolition process of outbuildings etc. 

We don't have full planning approval yet (it's in the system). 

Even though we don't have Full Planning Approval can we start to:

a). Have vat zero-rated services such as demolition and fence rection. 

b). Claim back vat on items we buy (we may erect our own fence and just buy materials). 

Thanks 

[Conor]

A) fence unlikely if temporary works. Not sure about demolition.

 

B) Only permanent items that make up your build and can be linked to the planning drawings.

 

C) you can only start claiming items after the date planning is granted. I had a £1200 Screwfix order sitting in my basket for weeks waiting to press the button!!!

[Lincolnshire Ian]

Hi @Conor

Was that full planning or outline planning. We already have outline, waiting for the full planning approval. 

Thanks 

[Conor]

Full PP. Outline doesn't apply to demolish and rebuild, as it's implicit.

[Thorfun]

50 minutes ago, Lincolnshire Ian said:

Claim back vat on items we buy (we may erect our own fence and just buy materials). 

Don’t forget you only get one claim for your VAT back. It’s not a continuous thing.