VAT on new builds

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Keren
Keren Registered Posts: 1 New contributor 🐸
Hi, I work for a joinery company, so the closest I have got to new build vat is knowing that we supply inbuilt supplies at zero rate, we have a customer who is building their own house, and he asked my whether I knew if he could claim the VAT back on his plants and trees used in the landscaping and also on the charges for the electricity and gas supplies etc............

I cannot find anything out about the mains supplies and as far as I can see the planting only counts if its on the original plans?

Can anyone clarify this for me, I would hate to tell him the wrong information, as we are expecting very large orders from him!

Cheers

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  • T.C.
    T.C. Registered, Tutor Posts: 1,448 Beyond epic contributor 🧙‍♂️
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    My first response would be no. I have always understood that VAT can only be reclaimed on fixed items in the property, such as built-in ovens, but not free-standing ones, wooden flooring but not carpets etc. I would have thought the same applies to gardens, ie lawns and driveways but not plants and trees.
    To be on the safe side, I would always recommend that you write to HMRC VAT and get a written reply.
  • PAMDILL
    PAMDILL Registered Posts: 721 Epic contributor 🐘
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    You definitely can claim back the VAT on Mains Supplies, there is some debate about plant and trees, along the lines of if it is integral to planning permissin being granted, I would suggest doing letter to HMRC as perrT.C.
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