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VAT on report to satisfy planning condition


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Hello

 

Newbie here..hello!... I did do a search for this question so apologies if I missed it, I am in a bit of a rush.

 

I have a planning condition, post approval, to provide a contamination report. This report is a desktop study and I have been quoted £600 + VAT.

 

Should the provider zero rate it? If they refuse would this report be viewed as something I can claim the back on at the end of the build?

 

Many thanks

 

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Welcome! No I don’t believe so as it’s not something directly contributing to the fabric of the building. You can always ask though ?. You definitely can’t claim it at the end as you can only reclaim vat on materials. 

 

Things like structural engineers’ reports may be necessary to get a house signed off by building control but you have to pay vat on them. 

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38 minutes ago, Wagas said:

Ok, thank you. I thought I read somewhere that if it was a condition of planning it could be zero rated but I must be going mad!

 

Certain things can be zero rated if they are a planning condition but they are still all ‘doing’ things rather than a desk exercise. So demolition of existing house, removal of asbestos from existing house, or on the reclaim front vat reclaim for plants and trees detailed in the planning permission etc. 

 

 

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+1

 

Some things can be zero rated if they are deemed to be "closely connected to the construction of a new dwelling" but they don't usually include consultants or similar.

 

Check out paragraphs 3.3.4 to 3.3.7...

 

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

 

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