VAT and new builds
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.
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.
0
Comments
-
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.0
Categories
- All Categories
- 1.2K Books to buy and sell
- 2.3K General discussion
- 12.5K For AAT students
- 319 NEW! Qualifications 2022
- 157 General Qualifications 2022 discussion
- 11 AAT Level 2 Certificate in Accounting
- 56 AAT Level 3 Diploma in Accounting
- 92 AAT Level 4 Diploma in Professional Accounting
- 8.8K For accounting professionals
- 23 coronavirus (Covid-19)
- 272 VAT
- 92 Software
- 274 Tax
- 136 Bookkeeping
- 7.2K General accounting discussion
- 201 AAT member discussion
- 3.8K For everyone
- 38 AAT news and announcements
- 345 Feedback for AAT
- 2.8K Chat and off-topic discussion
- 582 Job postings
- 16 Who can benefit from AAT?
- 36 Where can AAT take me?
- 42 Getting started with AAT
- 26 Finding an AAT training provider
- 48 Distance learning and other ways to study AAT
- 25 Apprenticeships
- 66 AAT membership