Appliances

[Woodgnome]

Looking at the VAT notes it says you cannot claim for

" free standing or integrated appliances such as ; cookers fridges, freezers, dishwashers, microwaves"...etc

Has anyone claimed for intergrated ovens and hobs?...

I know i  can claim for the extraction hood, but not sure if its worth chancing it for the " intergrated" stuff.

Has any one claimed and got the VAT back?

Edited February 21, 2018 by Woodgnome

[ryder72]

You cant claim for ovens, hobs, refrigeration, dishwashing. You can claim for a boiling water tap if its the only tap in the kitchen. 

You can claim for a range cooker like Aga if its the main source of heating in the house too.

[Stones]

No, it's quite clear, you cannot claim for the integrated appliances.  As you have already pointed out you can claim the VAT back on the extractor.

[Woodgnome]

Ok

Cheers, just wondered if anyone had claimed and been successful.

Ill  just claim for the extractor.

Not sure about the warming drawer though..

[ryder72]

Even the extractor is on dodgy ground as an increasing number of them are now recirculation mode on account of MVHR systems. I havent heard any guidance from HMRC to the contrary though.

 

Is it worth trying to sneak in a claim for a £300 warming drawer and bring the rest of the claim into unnecessary scrutiny? Appliances are not eligible with the above exceptions. Period.

[lizzie]

@ryder72 I guess that means my bora with recirculation is not eligible?   If so not a surprise I didnt really expect it and its fair enough, vat for construction materials and built in essentials I can understand that is a sensible delineation.

 

Im planning to use a vat consultant and they have a link to a company that handles appeals to HMRC rejections on items whether or not they put the return in. No win no fee...keeping that in mind if I get any rejections.

 

 

[ryder72]

There is no clear guidance on this to date. By the letter of the guidance an extractor hood installed for the purpose of ventilation to comply with building regulations is allowable. By that same guidance, a recirculation hood doesnt fulfil this criteria so it shouldnt be allowed, but inevitably it appears that HMRC hasnt latched onto this yet so you may get away with it. If guidance is issued in the future, its very likely going to go only one way.

 

 

[Guest Alphonsox]

I discussed VAT reclaim and Bora hobs with HMRC a year or so ago. At the time they didn't have a view as to whether it was eligible or not (to be honest I don't think they had been asked before). At that point they told me to clearly list it as a questionable item and that they would decide at the time.

[lizzie]

1 minute ago, Alphonsox said:

I discussed VAT reclaim and Bora hobs with HMRC a year or so ago. At the time they didn't have a view as to whether it was eligible or not (to be honest I don't think they had been asked before). At that point they told me to clearly list it as a questionable item and that they would decide at the time.

Have you put your claim in yet?

 

I'm hoping we will complete and be able to get sign off in April....hoping.......so vat reclaim is starting to come to the forefront of my mind.

[Guest Alphonsox]

Just now, lizzie said:

Have you put your claim in yet?

 

I'm hoping we will complete and be able to get sign off in April....hoping.......so vat reclaim is starting to come to the forefront of my mind.

 

We are still six months or so off on this - Probably going to be September/October time.

[lizzie]

Will let you know how I get on with Bora claim then!

[Guest Alphonsox]

2 hours ago, ryder72 said:

There is no clear guidance on this to date. By the letter of the guidance an extractor hood installed for the purpose of ventilation to comply with building regulations is allowable. By that same guidance, a recirculation hood doesnt fulfil this criteria so it shouldnt be allowed, but inevitably it appears that HMRC hasnt latched onto this yet so you may get away with it. If guidance is issued in the future, its very likely going to go only one way.

 

 

 

I'm not sure what guidance you are referring to here.

The document I've been referred to is (VAT431NB). This lists under things that can be claimed for

   "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"

and

"ventilation equipment (including cooker hoods) "

 

No mention of extraction as opposed to recirculation, no mention of building regs. It certainly seems the Bora should class as an air purification device,  equally it is a ventilation device of a type.

 

[ryder72]

@Alphonsox you may be right. I was referring to this from memory and fixated on the ventilation aspect.