SELF BUILD VAT RECLAIM

[foxley12]

Hi

I am due to have a fitted kitchen installed in my self build property. I know I can reclaim the VAT back on a new build. I have asked the kitchen company to supply the units free of VAT but they have refused. Will I be able to claim the VAT back on completion?

Also could you please let me know whether I can claim VAT on a log burning stove and the installation of a chimney?

Many thanks

Foxley

[spidersong]

Are you fitting the kitchen or are they? If you're fitting it then they cannot zero rate and you'll recover it as part of the DIY claim. If they're fitting it then it's eligible for zero rating, and if they do charge VAT then HMRC won't let you claim it as part of the DIY and they'll tell you to go and get it back from the kitchen company.

On the woodburning stove then it depends what you'll use it for: if it's used for heating water, or heating space then it's allowable as an essential and normal part of the building, if it's just for cooking then no! This is a quote from the 'not allowable' list in the HMRC notice on the DIY Scheme: "Agas/range cookers (Unless they are solid fuel, oil-fired or designed to heat space or water. Note not all cookers are ‘space heaters’ because they incidentally radiate heat while operating. To be classified as such they must be fitted to a heating module or boiler.)"

As to the chimney if it's part of the fabric of the building then it's allowable. Again with either of these if it's a 'supply and fit' contract with the provider then you should be getting it zero-rated at source.

[spidersong]

Sorry wasn't paying attention, answered just on the word 'stove': woodburning is of course solid fuel, and so if it's incorporated into the building i.e. it's not standalone/moveable, then it's recoverable.