Zero Rated Vat New Build Kitchens

[H211]

Hi, 

 

I’m an interior designer working on a custom new build which will qualify for zero rating on the VAT, but I have a question about the specifics. The property has two kitchens, the primary kitchen materials can be zero rated, but what about the secondary kitchen? Is it limited to one per property or do they both qualify? 
 

The secondary kitchen is in the basement and has a sink, dishwasher, microwave but no ovens etc. 

 

I can’t find any specifics on HMRC.

 

Thanks. 

[IanR]

1 minute ago, H211 said:

Is it limited to one per property or do they both qualify? 

 

If it's on the Planning Approved Drawings, then it's zero rated. If not then HMRC could argue that it's not, but unlikely they would look in that detail. "white goods" are not covered.

[Blooda]

Sounds like a utility room to me.  😉

 

If you [interior designer] are billing the client separate from the kitchen supply your fees will not zero VAT.  As @IanR mentions appliances are not zero rated, excepting the extraction hood, [recirculating hoods and extracting hobs are a grey area] . 

Edited Thursday at 09:41 by Blooda

[Thorfun]

22 minutes ago, Blooda said:

Sounds like a utility room to me.  😉

 

If you [interior designer] are billing the client separate from the kitchen supply your fees will not zero VAT.  As @IanR mentions appliances are not zero rated, excepting the extraction hood, [recirculating hoods and extracting hobs are a grey area] . 

does that integrated white goods? like dishwashers, ovens, microwaves etc

[IanR]

9 minutes ago, Thorfun said:

does that integrated white goods? like dishwashers, ovens, microwaves etc

Unfortunately not.

HMRC makes no distinction between integrated or not.

https://www.gov.uk/guidance/goods-and-services-you-can-claim-for-under-the-vat-diy-scheme