Invoice dated before construction phase VAT reclaim

[PSC88]

Hi just a query in terms of VAT reclaim for DIY self build.

 

In have had metal railings/fencing installed around my plot boundary (bungalow to be demolished and rebuilt) these were installed about 6 months ago.

 

after planning was secured although they were not part of the planning application.

 

Installed primarily to secure the site as originally there was a large overgrown hedge/trees in this area which were removed as part of the planning process.

 

my build is going to commence in about 3 months.

 

will I be able to claim back the VAT on these once my build is concluded?

 

the final part to my railing will be a motorised gate which we are not installing until post build to allow for access

[BotusBuild]

I believe you have to show "commencement of build" date as part of the VAT reclaim. Then only invoices after this date until "completion certificate" date are allowed.

 

Prepared to be proven incorrect. 

[Bancroft]

6 minutes ago, BotusBuild said:

"commencement of build"

So how does this work if you have planning conditions that you are required to complete 'before commencement'?

For example, one of our 'pre-commencement' conditions was that we had to put protective fencing around a tree root area.

 

So, Heras fencing went up after planning had been granted but months before commencing the build as there were other pre-commencement conditions we had to achieve.

 

You may be right though as I'm applying logic to a joint planning department/HMRC scenario...🤦‍♂️

[BotusBuild]

As the protective fencing is NOT a part of your building, you can't claim for that anyway.

 

I would say something like excavations for foundations, or in our case, fitting of sewage treatment plant (STP) would be the start of building work.

[Mr Punter]

19 minutes ago, BotusBuild said:

As the protective fencing is NOT a part of your building, you can't claim for that anyway.

 

Neither is landscaping but if it is on the approved plans it is recoverable.