Vat On Carpets New Build

See vat notice 708.

Vat on carpets new build.

Housebuilders have been able to recover most input vat to the extent that the inputs must relate directly to the output being a new build home which is zero rated. Carpets on the other hand do not qualify for zero rating and should be standard rated. A granny flat or annexe you re building as an addition to an existing house cannot be used or sold separately to the main house. In the past things like burglar alarms electrical appliances carpets curtains etc have all been added back as deemed by vat man as not a part of a new build home.

Your browser does not support frames. In order to access wisbuild you must use a frames compatible browser. If the buiding you are working on meets hmrc s definition of a new build you can zero rate materials that are ordinariy installed in such buildings such as vinyl. A new client is a carpet retailer who uses self employed fitters this is not in dispute his invoices only show the cost and name of the fitter not stating that this is a seperate supply sometimes the customer pays him in full sometimes they pay a deposit and then pay the balance to the fitter on completion either in cash or cheque.

Builders working on new buildings should be zero rated anyway and you won t pay any vat on their services.