Jump to content

VAT on boiling water tap


Recommended Posts

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?

Link to comment
Share on other sites

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 by JSHarris
  • Thanks 1
Link to comment
Share on other sites

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

Link to comment
Share on other sites

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.

Link to comment
Share on other sites

Create an account or sign in to comment

You need to be a member in order to leave a comment

Create an account

Sign up for a new account in our community. It's easy!

Register a new account

Sign in

Already have an account? Sign in here.

Sign In Now
×
×
  • Create New...