Home For accounting professionals VAT
Current updates regarding coronavirus (Covid-19) and the precautions AAT are taking will be continually updated on the below page.

Please check this link for the latest updates:
We hope you are all safe and well and if you need us we will be here. 💚


VAT and new builds

DinkyDinky MAAT, AAT Licensed Accountant Posts: 25
My client is VAT registered.

He is supplying and installing a kitchen in a new build for the main contractor. Can he zero rate either or both his supply and installation charge? If so, does he need a certifcate from the main contractor to confirm that the new build is zero rated?

I am aware that the main contractor can zero rate the sale of the property to the buyer but wasn't sure if the zero rating also applied to my client's supply.

Thanks.

Comments

  • douglasstrouddouglasstroud Registered Posts: 164
    I take it you mean by new build a house/dwelling?
    If so then the rate of VAT on the goods/materials will be the same as the work as long as these are 'incorporated' in the building, my understanding is that free standing appliances are not classed as incorporated and should be standard rated, probably worth reading VAT Notice 708 just to confirm.
Sign In or Register to comment.