Electricity VAT during new build?

[puntloos]

So during a new build, am I correct that the power company should charge zero VAT on the provided power for a construction project? 

 

I've looked at https://www.gov.uk/guidance/vat-on-fuel-and-power-notice-70119#electricity  and https://www.gov.uk/guidance/buildings-and-construction-vat-notice-708 says "first time gas and electricity connections ― rate of VAT 0% (read Fuel and power (VAT Notice 701/19))" but it is a bit vague. 

 

THoughts?

[nod]

It should be zero rated But they person your speaking to doesn’t always know this 

[Alan Ambrose]

This is for the connection?