VAT and new builds

[brizospark]

I know that there is a VAT free scheme when it comes to new build homes but what falls under this scheme material wise?

I.e. are cable and all fixtures to be charged VAT Free or is it just certain items?

 

[Redvanman]

Do can either charge the builder vat and he claims it back or charge no vat on anything and you claim it back.

 

[brizospark]

Thanks red van man I was enquiring more as to which materials were vat free and which weren't

 

[Plonker 3]

I am sure your accountant will be able to tell you.

 

[Rockingit]

Thanks red van man I was enquiring more as to which materials were vat free and which weren't

It's by far easier just to charge the builder inc VAT and let them sort it out! As far as I know, pretty much most things labour and materials are zero rated, it's the scope of the project, not the objects themselves.

For example, I've got a project on the go that's now two years running on a new build - it was 'finished' a year ago, but for various reasons BC never signed it off as finished, so now the owners are building an extension under the No VAT principle as technically the building is still a new build.

 

[plugsandsparks]

HM Revenue & Customs

there you go, direct from HMRC, see section 13