VAT ON NEW BUILDS

new build housing is 0-rated(no vat).

 

From what i remember, you pay VAT on new builds and if you are still there 2 years later then you can claim it back.

Or it could be that you can claim it, but if you move within 2 years, you pay it back.

Might be different now tho.

 

DO YOU CHARGE VAT ON NEW BUILDS,
DO SUB CONTRACTORS IE ELECTRICIANS CHARGE THE MAIN
CONTRACTOR VAT?


If you are VAT registered then you must charge VAT, I think that is up to the house builder/contractor to claim back the VAT

 

trust me . i have been doing new build houses for the last 9 years and as a sub contractor you do not charge vat.go to the vat website and it will tell you. www.hmrc.gov.uk

 

p.s. look under "vat on housing" .

 

New build houses are zero rated. So NOBODY should charge vat on materials or work done, whether main contractor or sub contractor.

If you self build a house, chances are you are not VAT registered, so will have to pay VAT on materials. If so you can claim back all the VAT paid upon completion of the house. Any contractor or sub contractor that you employ should not charge you VAT.

There's no wait two year rule.

 

Not EVERYTHING is zero rated - all construction materials are but some things like kitchen appliances and built in bedroom furniture, (and the labour for fitting them), can't have the VAT claimed back.

Why not check with the VAT-man?

 

You must get the VAT book for self builds. There are some pretty arcane rules on what can and what cannot be VAT free.

For example, a garage is free, but call it a workshop and it's not. Built in wardrobes have to have 3 plastered walls and no more than one shelf. Two shelves and you pay VAT.

HMCE will send you their VAT self-build joke book for free...

 

i think the question was about "vat on new builds" not self builds.

 

No vat on new builds, also no vat on any fixtures added.
I had the vat inspectors in my shop in november and asked about it.
Any fixtures (fitted to the building, are vat free)
I don't charge the customer vat and just make a note of customer and job details and pass to accountant.
A laminate floor, carpets and soft furnishings are not allowed.
Harwood floors, karndene etc are allowed because they are fixed.
As are kitchens, central heating, fitted bedrooms, brick/blockwork so basically anything permanantly fixed to the building.