Share this content
0
7
1500

house self build.car lift.vat reclaimable

planning application requires car lift in order to use garage on lower level.not basement.can vat be reclaimed on car lift?thanks

Replies

Please login or register to join the discussion.

Note 22(c)(iv) to Group 5 of Schedule 8 VATA 1994 answers your question. "A lift or hoist" is not "building materials" for the purposes of S.35(1B).

Thanks (0)
avatar
06th Sep 2011 04:54

statutory interpretation
Thanks for the reply.I Think it will be necessary to determine if the definition of hoists and lifts includes car lifts.

Thanks (0)
avatar
06th Sep 2011 09:22

is car lift a lift or hoist?
sorry George,that does not appear to agree with notice 431nb !

Thanks (0)

Apologies...

I misread the legislation.

A lift or hoist is actually an exception to what is an "electrical appliance" (which are excepted from being building materials), rather than an exception from being building materials.

So if the car lift has been incorporated in the building (either the house or the garage) then it would seem to qualify.  My concern though from the wording of your query is that it may be freestanding to move the car between different levels of terraced land.

Thanks (0)
avatar
06th Sep 2011 10:46

correct
The lift is instead of a ramp.My understanding is that b.mtls can be in respect of the site,also.

Thanks (0)
avatar
06th Sep 2011 14:46

Appeal
This case has now gone to appeal/final review before referral to first tier tribunal.Will keep you posted as to progress.THanks to everyone for reading.

Thanks (0)
avatar
15th Sep 2011 10:36

inground pools sydney

The content is great and perfect for what you're trying to say. Awesome web site. Waiting for more posts on this article to read more. Keep up your excellency and efficiency in this same levels.

inground pools sydney

Thanks (0)