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?

[puntloos]

13 hours ago, Alan Ambrose said:

This is for the connection?

This is where my confusion came in. 

 

I *think* both:
 

A/ the connection (so digging cables into the ground, wiring it to my consumer unit)

as well as

B/ the actual kwh to run the 5000 space heaters my builders used to make the paint dry faster..