new build zero rated vat

[J.C.E]

evening

doing my 1st new build- which is zero rated for vat (apprantely)
do i just invoice awith zero % vat- and just ask the client for a copy of the zero rated new build cert- and put that in my records to show why no VAT was charged- or is it a bit more complicated then this?

cheers

 

[Darkwood]

As I see it you do not charge VAT, as the builder is not claiming anything on the new build even though you are the subcontractor.

The materials you buy are reimbursed on VAT when you do your quarterly returns.
This leaves the Labour issue and whether to add VAT to the bill, as I see it you do not, this will not mean you lose out as your labour chargers (thus your income) which will be proportionately less for Labour/Mat' of 20% means you will not owe that 20% back to the VAT man, it was never yours in that sense.
I would ensure the new-build meets all the requirements of 0% and you do not get caught out and I'm sure you will need to show possibly with a form that the new-build complies and thus you can ensure your books balance.

As in post 4 as mentioned, I would ensure you get professional advice on this as I am just giving an educated guess.

@Murdoch - yes it doesn't answer the specific question but the link gives detail about what does comply on a new build and what doesn't of which the OP needs to be aware.

 

[Leesparkykent]

Yeah you just invoice with 0% VAT and obtain the certificate for your records.

 

[Octopus]

Yeah you just invoice with 0% VAT and obtain the certificate for your records.

What certificate?

 

[buzzlightyear]

What certificate?

death cert
when you put your books in the accounting year.

 

[Leesparkykent]

What certificate?

One that the client supplies in accordance with VAT notice 708 section 18. VAT Notice 708: buildings and construction - https://www.gov.uk/government/publications/vat-notice-708-buildings-and-construction/vat-notice-708-buildings-and-construction#the-certificates