Asbestos roof - VAT

[VAT query]

I am doing a conversion of an old agricultural building and believe I qualify for the 5% reduced rate of VAT under the DIY housebuilder scheme. 

I need to get the old asbestos roof removed and properly disposed of - can anyone advise if this is able to be done at the reduced rate or whether I need to suffer full VAT on this? 

Thank you 

[ToughButterCup]

Welcome.

Perhaps you could ask the VAT folk direct: we aren't qualified VAT advisers. 

Since this is your first post, you might like to introduce yourself in the relevant section of this site, here.

[newhome]

Welcome. A new build that involves a demolition that includes asbestos removal  qualifies for zero rating so on that basis you should qualify for 5% VAT if a VAT registered trader does the whole job.  

 

Some conversions qualify for the DIY Housebuilders reclaim scheme too. Have you checked whether you are eligible for the reclaim as you should get the 5% back too if so. 

[VAT query]

1 hour ago, newhome said:

Welcome. A new build that involves a demolition that includes asbestos removal  qualifies for zero rating so on that basis you should qualify for 5% VAT if a VAT registered trader does the whole job.  

 

Some conversions qualify for the DIY Housebuilders reclaim scheme too. Have you checked whether you are eligible for the reclaim as you should get the 5% back too if so. 

 

Thank you so much for the reply. Yes I qualify for the reclaim, but I am a conversion not a new build hence was not sure about the roof removal and what the situation is for that for VAT. If you have any pointers that would be appreciated. Thanks 

[VAT query]

4 hours ago, recoveringacademic said:

Welcome.

Perhaps you could ask the VAT folk direct: we aren't qualified VAT advisers. 

Since this is your first post, you might like to introduce yourself in the relevant section of this site, here.

 

Many thanks for your message. I had already read the HMRC guidance but could not establish the point of the roof removal hence was hoping someone else may have had a similar situation and been able to help. 

Thanks also for the link to introduce myself, I was not aware I should have done that so will do now. ☺️

[Bitpipe]

Note that zero/reduced rating only applies once you have planning permission.

 

Most contractors will want to see your approval before zero/reduced rating the works, incase they have to justify it in their own VAT return.

 

[newhome]

1 hour ago, VAT query said:

 

Thank you so much for the reply. Yes I qualify for the reclaim, but I am a conversion not a new build hence was not sure about the roof removal and what the situation is for that for VAT. If you have any pointers that would be appreciated. Thanks 

 

Have a read of this thread. It mainly covers new builds but most will apply to eligible conversions too. The difference being that you will need to pay 5% VAT on supply and fit arrangements or those that are labour only and then claim the 5% back through the reclaim scheme. This is different from a new build where you cannot reclaim VAT on supply / fit or labour only arrangements as these must be zero rated for a new build. 

 

 

And here is another relevant thread to read. 

 

 

[VAT query]

Thank you ?