VAT on boiling water tap

[vivienz]

I understand that (kitchen) appliances aren't eligibile for a VAT reclaim, but saw recently that downdraught extractors do qualify since they are classed as ventilation.  Can anyone advise what is the situation re. boiling water taps?

[Jeremy Harris]

14 minutes ago, vivienz said:

I understand that (kitchen) appliances aren't eligibile for a VAT reclaim, but saw recently that downdraught extractors do qualify since they are classed as ventilation.  Can anyone advise what is the situation re. boiling water taps?

 

 

If it is integrated into the cold and hot water tap, then VAT can be reclaimed, if it's a stand-alone, boiling water only, tap then VAT cannot be reclaimed.  We had to get this cleared up with the VAT helpline when doing our VAT return, and our Itho integrated boiling/hot and cold tap was not classified as a kitchen appliance, and so was eligible for the VAT reclaim.

Edited January 8, 2018 by JSHarris

[vivienz]

Brilliant - thanks, Jeremy.  That steers my decision towards which one to have.

[HerbJ]

+1  to @JSHarris We also reclaimed  the VAT  on a Grohe Blue integrated hot/cold and bolling water tap

[AliG]

Reading the guidance I don't see why you cannot reclaim the VAT on any kind of boiling water tap, surely it is a water heating device as below.

 

• gas and electrical appliances when wired-in or plumbed-in that are — designed to heat space or water (including cookers designed to

  have a dual purpose (to heat the room or the building’s water) — designed to provide ventilation, air cooling or purification, or

  dust extraction

[ragg987]

Our claim for a stand alone hot water tap was accepted.

[ryder72]

On 08/01/2018 at 21:59, AliG said:

Reading the guidance I don't see why you cannot reclaim the VAT on any kind of boiling water tap, surely it is a water heating device as below.

 

• gas and electrical appliances when wired-in or plumbed-in that are — designed to heat space or water (including cookers designed to

  have a dual purpose (to heat the room or the building’s water) — designed to provide ventilation, air cooling or purification, or

  dust extraction

It has to be a device to heat water for running the heating system or for showering/washing consumption.

 

An integrated (as long as it dispenses hot/cold water) boiling/chilled/sparkling water tap classifies as a tap and can be zero rated for VAT.