Water Connections

[nod]

I’m just working my way through the water connections application 

I notice they say VAT will be charged

I've had the other connections zero rated 

Is water different ? 

[Temp]

Should be zero rated to you. I would write back asking them to requote with it zero rated because the connection is for a new dwelling and refer to vat notice 708 paragraph 3.3.4b....

 

https://www.gov.uk/government/publications/vat-notice-708-buildings-and-construction/vat-notice-708-buildings-and-construction

 

[BotusBuild]

I have a quote from South West Water for a new connection that includes VAT for 3 items under the heading "Non-Construction" - an Application Fee, and Administration Fee and Contribution toward general cost of Water Regs Inspections.

 

Can I ask them to zero-rate these items (total VAT amount is £29.80)? FYI - the other £1,356 of the quote total is zero rated.

[PeterW]

Nope - they are fees that cannot be zero rated 

[BotusBuild]

Thanks Peter

[Temp]

+1

 

Just a heads up... Some water companies try to charge vat on things like diversions or work off site in the road, claiming they can only zero rate work on site. This isn't correct. VAT 708 has a section 3.3.4 that covers..

 

means of providing water and power to the building (this can extend to the work required to make the connection to the nearest existing supply)

 

and there are other words in that section that cover "works closely connected" with the construction of a new house which is pretty open ended. Worth a read.