Claim VAT on mine shaft cap

[Saints1]

Hi all,

 

I wondered if anybody knew if I could claim back the VAT on the cost for capping a mine shaft on site. 
planning permission has been approved with conditions, one of which is the capping of a mine shaft on the land certified by the Coal authority. This work has been completed but wondered if I could claim back the VAT as part of the build as without this work being completed the house could not be built so it was necessary for the overall development of the dwelling. 
Any advice is greatly welcomed 

[Temp]

There is a section in VAT 708 that covers things that allow a house to be built. See 3.3.4...

 

https://www.gov.uk/guidance/buildings-and-construction-vat-notice-708

Quote

 

3.3.4 Work closely connected to the construction of the building

 

Subject to paragraph 3.3.6, your work is closely connected to the construction of the building when it either:

 

(a) allows the construction of the building to take place, such as when you:

 

• demolish existing buildings and structures as part of a single project to construct a new building or buildings in their place (the granting of a right to remove materials is not the supply of demolition services and is standard-rated)
• provide or improve an access point to a building site to allow deliveries to be made
• carry out ground works (including the levelling and drainage of land) as part of the process of constructing a new building or buildings in its place
• provide site clearance or ‘builders’ clean’ services
• secure the site

 

 

In my case I had to move a water main.

 

Presumably you would hire (hired) someone to cap the shaft? In which case their work should be zero rated to you. Same applies to all trades. Their labour and any materials they provide should (must) all be zero rated to you.

 

You would only reclaim the VAT if you purchased materials and gave them to the company doing the work. Again their labour must be zero rated to you. 

 

I recommend that any time you are given a quote for work on the house check if the quote includes VAT. If it does ask them to issue a new quote removing the VAT because the work is being done on a hew house and they are zero rated. Some companies may need convincing so show them VAT 708 as that tells them what rate to charge you (0%). Any problems come back here and ask. You cannot reclaim VAT you paid in error from HMRC, you would have to go back to the company for the VAT and that's always harder after you've paid.

 

 

Edited April 28 by Temp

[Conor]

As above, if somebody did the work, you can't claim, they should have zero-rated their services.

[Saints1]

That’s really helpful, thanks guys 

[Andehh]

Capping a mine shaft? I'd love to know more about what it involved size, what the mine shaft was... Very interesting!

[Saints1]

On 28/04/2025 at 20:11, Andehh said:

Capping a mine shaft? I'd love to know more about what it involved size, what the mine shaft was... Very interesting!

I was equally interested… its a mine shaft from the late 1800’s it’s plotted to be around 80-100 meters deep according to the coal authority whom state is shallow as many mines went as deep as 500 meters so I’m told. 
It had to be capped at bedrock which was thankfully around 4 meters deep. The shaft diameter was 2.9 meters and so the cap was capped squared 6x6 meters reinforced with streel and 32 cubic meters of concrete 700mm thick. 

[Nickfromwales]

14 minutes ago, Saints1 said:

I was equally interested… its a mine shaft from the late 1800’s it’s plotted to be around 80-100 meters deep according to the coal authority whom state is shallow as many mines went as deep as 500 meters so I’m told. 
It had to be capped at bedrock which was thankfully around 4 meters deep. The shaft diameter was 2.9 meters and so the cap was capped squared 6x6 meters reinforced with streel and 32 cubic meters of concrete 700mm thick. 

Time to get in touch with the local mafia, and offer a disposal service. 

[Saints1]

On 30/04/2025 at 14:46, Nickfromwales said:

Time to get in touch with the local mafia, and offer a disposal service. 

😂😂😂

[Andehh]

So they have a cap they installed 3m deep, somehow by digging and literally putting a 700mm slab on top of it? Then an additional one done at surface level... Or do they back full in top of it?

 

Very interesting!

[Saints1]

Dug to suitable strata which was bedrock at 4m. 6x6 m  squared then reinforced with 25mm rebar then chairs 400mm high then 16mm rebar on top of that, then filled with R35 concrete 700mm thick. Left to cure then backfilled.