Scaffolding

[Redoctober]

Hi all - just a quick one - can I look to claim the VAT back on scaffolding, supplied and erected by others?

Thanks PW.

[Bitpipe]

You can NOT claim back VAT for anything other than materials bought in your name, delivered to your site (as detailed on the invoice) and they need to be consumed in the build and not removable - it's all detailed here.

However you should be able to get supply and labour price VAT free from your scaff firm (similar to a contractor hiring some plant for a job they're doing for you). Some take more persuasion than others. They may want to see your PP approval as proof.

 

There's always the cash in hand option also.

3.4 Services excluded from zero-rating

3.4.2 Goods on hire

Goods hired on their own are always standard-rated. Examples include the hire of:

• scaffolding, formwork or false work (although the service of erecting or dismantling can be zero-rated where all the conditions in sub-paragraph 3.1.2 are met)