New build fixtures

[dt1234]

I am in the process of buying a new house from a national housebuilder which is due to be completed next summer. From discusions, it will be cheaper for me to have a conservatory built by a specialist company. If so I am led to believe that I can claim the VAT back on this if the contract is signed prior to taking legal posseesion of the house. Is this correct? Similarly am I also able to claim back the VAT for new electical appliances, floor coverings etc not provided by the builder.

[ivorproblem]

You do not state whether the detailed plans (passed by the planning dept) for your house include a conservatory attached. If not then you cannot claim a vat rebate on the conservatory even though the completion certificate for the house may not have been given or even before the house construction is completed. The vat office will only allow you to claim vat back on materials on what was approved by the planning department. I would mention that if the conservatory had been included in the plans then the conservatory company assuming they are both supplying and erecting it should not charge vat any way. They would only charge vat if it was on a supply basis. As the house will not be completed until next summer the only way I can see you may be able to get around the problem would be to submit an amended plan to the council that includes the conservatory. Assuming this is passed then the conservatory company should NOT charge you vat when they supply and erect your conservatory. Electrical appliances such as cookers/hobs/washing machines/dishwashers etc are NOT eligible for vat rebates even if they are built in. Light fittings are. Carpets and vinyl flooring are not eligible but affixed flooring eg tiled floors / wooden floors are. There is a helpful leaflet on what is and what isnt allowable available from the vat office.