Fitted Wardrobe - VAT claim

[Jude1234]

I know that requirements for VAT reclaim for fitted wardrobes are very strict but can you claim for the VAT off sliding doors but not the rails/drawers etc or can you only claim if you actually fit the two hanging rails.

 

We are running out of money and fitted wardrobes (even Ikea and the like) are expensive

[newhome]

The VAT reclaim notes say that in order to be eligible the wardrobes must meet all 4 criteria from VAT Notice 708 which is here:

 

Basic wardrobes installed on their own with all the following characteristics:

• the wardrobe encloses a space bordered by the walls, ceiling and floor. But units whose design includes, for example, an element to bridge over a bed or create a dressing table are furniture and are not building materials
• the side and back use three walls of the room (such as across the end of a wall), or two walls and a stub wall. But wardrobes installed in the corner of a room where one side is a closing end panel are furniture and are not building materials
• on opening the wardrobe you should see the walls of the building. These would normally be either bare plaster or painted plaster. Wardrobes that contain internal panelling, typically as part of a modular or carcass system, are furniture and are not building materials
• The wardrobe should feature no more than a single shelf running the full length of the wardrobe, a rail for hanging clothes and a closing door or doors. Wardrobes with internal divisions, drawers, shoe racks or other features are furniture and are not building materials.

That said I would think you have a good chance of claiming for the sliding doors only because you could say that your wardrobes meet all the criteria. The wording is a little ambiguous IMO because it says it should feature 'no more than' which implies that it doesn't have to have all of those IMV but to be on the safe side if you are asked (I'm pretty certain you won't be) say that the builder provided the rails so they are not on the claim. The important thing is that the wardrobes don't have the other things that would make them ineligible (eg internal divisions) so ensure that your invoice is for doors only to avoid having any non eligible items listed and getting into a debate about it. So no backs, sides etc either. 

 

TBH when it comes down to it, it can depend on who processes your claim sometimes. That said I would say that you have a very good chance of claiming back the vat for sliding doors. 

 

Edited August 14, 2018 by newhome

[Alex]

If you have a joiner/carpenter make and fit some fitted wardrobes would this fall under "Supply and Fit" and therefore could ask tradesman to zero rate the invoice? 

 

[newhome]

5 hours ago, Alex said:

If you have a joiner/carpenter make and fit some fitted wardrobes would this fall under "Supply and Fit" and therefore could ask tradesman to zero rate the invoice? 

 

 

Yes you could do that however all VAT registered trades working in the construction industry have to comply with VAT notice 708 and the bit in bold above is from that VAT notice. So it depends whether the joiner follows the VAT notice to the letter. They risk being investigated by HMRC if they don’t apply the correct VAT and in theory they could come after you later to pay the missing VAT.