Built in barbecue VAT

[AliG]

I am about to start the VAT reclaim process.

 

Do people think that a built in barbecue counts as a solid fuel cooker? It is outside but attached to the house.

 

Would the granite work surface around it count as a kitchen worktop?

 

Thanks

Edited January 31, 2019 by AliG

[newhome]

I think you would be lucky to get away with claiming for the barbecue but nothing ventured I guess as you're right it is a solid fuel cooker (of sorts). The fact that it's outside may be the deal breaker. You will probably be better off putting the granite down as 'kitchen worktop' unless the invoice states that it was for a barbeque. 

[Ferdinand]

IS it identified in tire landscaping scheme?

 

(Is that relevant?)

[AliG]

It is not, I added it later.

 

There is not definition of a solid fuel cooking appliance, but a barbecue seems to be one. It doesn't say it has to be inside.

 

I will try it and see, I was wondering if anyone had got away with it.

[Temp]

Just build it using left over bricks ?

[newhome]

9 hours ago, AliG said:

There is not definition of a solid fuel cooking appliance, but a barbecue seems to be one. It doesn't say it has to be inside.

 

 

The HMRC internal manual doesn't appear to mention barbecues but there is something relating to this here:

 

https://www.gov.uk/hmrc-internal-manuals/vat-construction/vconst13740

 

They also use a very subjective "ordinarily incorporated" test to determine whether the item should be allowed. That rationale seems quite random TBH!  

 

https://www.gov.uk/hmrc-internal-manuals/vat-construction/vconst13000

 

Let us know how you get on to assist future applicants please.