VAT on MOT & muckaway

[Alan Ambrose]

I suddenly twigged this morning that on a 'deliver material and muckaway soil' service (these both happening on the same trip) that maybe the delivery of material should be VATable (as it's building material) but the muckaway not (as it's a service)?

 

Is this practical - they normally appear on the same invoice and they're just one trip?

 

p.s. another VAT question - what about materials that are used during the build but not 'incorporated' e.g. shuttering ply vs. concrete.

Edited August 26 by Alan Ambrose

[nod]

All incoming is claimable Also anything like shuttering ply Or even materials used for floor protection 

[Alan Ambrose]

Ah another one - when is a service a service?

 

Suppose I have some fabrication guys make me up some brackets. In this case it means supply steel, cut shapes out, weld, polish. Contrast that with buying some 'off the shelf' parts (which could actually be advertised as standard or customisable parts but made-to-order).

 

Is this a service (I need them to specify no VAT) or a supply of materials (I can reclaim the VAT)?

 

Also scaffolding, I guess that is a 'service' and I can't reclaim the VAT?

 

Jeez, what a looney set of rules.

[nod]

45 minutes ago, Alan Ambrose said:

Ah another one - when is a service a service?

 

Suppose I have some fabrication guys make me up some brackets. In this case it means supply steel, cut shapes out, weld, polish. Contrast that with buying some 'off the shelf' parts (which could actually be advertised as standard or customisable parts but made-to-order).

 

Is this a service (I need them to specify no VAT) or a supply of materials (I can reclaim the VAT)?

 

Also scaffolding, I guess that is a 'service' and I can't reclaim the VAT?

 

Jeez, what a looney set of rules.

If they supply and fit its zero 

and if they supply You can claim the vat back 

They would word it Steel brackets or similar No mention of labour 

[torre]

1 hour ago, Alan Ambrose said:

 

Also scaffolding, I guess that is a 'service' and I can't reclaim the VAT?

Our scaffolders were happy to show hire and erect separately, and zero rate the erection

[nod]

12 minutes ago, torre said:

Our scaffolders were happy to show hire and erect separately, and zero rate the erection

Nothing back off scaffolding 

[torre]

Yes, nothing to claim back off scaffolding @nod but you shouldn't be charged VAT on the labour of erecting and dismantling in the first place. 

 

HMRC guidance 

[nod]

42 minutes ago, torre said:

Yes, nothing to claim back off scaffolding @nod but you shouldn't be charged VAT on the labour of erecting and dismantling in the first place. 

 

HMRC guidance 

It’s a real tricky one with scaffolding 

Its hard to determine how much of the quote is labour 

Most are looking for you to offer cash 

So crank the vat up 

 

In any case A 10k quote may only have ten days labour 

Edited August 26 by nod

[Alan Ambrose]

>>> HMRC guidance 

 

I'm impressed you know this, but FFS we need to look at case law to get the answer?

[Temp]

 

 

 

[Alan Ambrose]

Anybody have a take on the original question i.e. VAT on muckaway?

[G and J]

My take on

 

When we demolished if we had had the " total solution", again would have been zero rated, however we didn't therefore the plasterboard skip we had we paid VAT on and we can't reclaim.

 

The demolition material that could be recycled for crush, the ground workers took away along with the spoil, as part of the groundwork contract and zero rated.

 

If you can find a local farmer who wants it.

 

Re scaffolding we're not paying vat.