VAT and new builds

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Dinky
Dinky Registered Posts: 26
in VAT
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.

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  • douglasstroud
    douglasstroud Registered Posts: 295 Dedicated contributor 🦉
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    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.

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