Name on planning and VAT

[BadgerBodger]

As I meander through the slow process of my purchase I am in a position to start some of the enabling works, first and foremost the provision of services to the plot. Amongst other aspects, with the project being a “conversion” I understand that the works associated should be rated a 5% (or at least as permitted under notice 708) and I am wondering how best to proceed with the works.

 

Specifically, the planning permission is currently under the vendors name. I have read somewhere that to make your claim for a VAT refund as a self builder one must have their name on the planning permission. How is best to make this name change? I will be submitting for (or at least trying for) some NMA or perhaps even just as material amendments for ASHP, solar and some other more minor changes including an updated internal layout. Does this name change occur at this juncture automatically? 

 

In turn,  the vendor is willing to make the necessary applications and payments for services installations. But, if he does so, the invoice would be in his name and I would not be able to to claim the VAT back at a later date because of this (supposing the name change on the planning permission). Would I be better making the application on the vendors behalf (as his agent whilst it remains his property) or just let him do it and forget about the £500 or so that in would get back? The are additionally some more novel factors in that the services will need to traverse the vendors remaining property to meet the new plot and up a private lane with which access is permitted. 
 

I get the feeling the latter option is a better option if only for ease and simplicity of easements etc. as whilst it’s his he can do as he pleases. 

[saveasteading]

I came across this unanswered post. Do the queries still apply or resolved?

[JohnMo]

On 04/11/2024 at 21:11, BadgerBodger said:

have read somewhere that to make your claim for a VAT refund as a self builder one must have their name on the planning permission.

You don't, our planning was completely by the previous owner of the plot and stayed in their name.

 

The VAT people will need to see the land registry entry and sale details in your name. That's how they deal with it. Ring them up to make sure it's ok, but was ok for us last year.

 

[BadgerBodger]

@saveasteading not the but thanks @JohnMo I’ll follow up on that! 

[saveasteading]

On the other matter, we have the same.

If you want the vat back it has to be in your name and of course you paying.  The supplier will rate it at 5% if you tell them the situation.

It doesn't matter that it is across a neighbour's or council land.

[Blooda]

Our Planning permission, was for an address in a different street, with a different post code.  It was in a rear garden, with new access in a deferent road, but referred to the donor property.....  

We did explain this to the HMRC in the covering letter, to avoid confusion, but they still asked why there was a different address on the PP to that on the House on the claim.  Much as I was tempted to spell it out that I had already told them this, I politely wrote back explaining why..... Not best to wind someone up who owes you £30k +