Claiming VAT on pre-registration assets

Claiming VAT on pre-registration assets

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Claiming VAT on pre-registration assets

The HMRC website states that you are able to claim back VAT on assets purchased before you are registered for VAT.

Timescale of the purchases is not an issue in this case but I am wondering how far the following can be stretched.....

·         the goods are for your VAT taxable business purposes, which means they must relate to VAT taxable goods or services that you supply

The business is in the hair / beauty industry and I would love to be able to claim back some / all the VAT on the following:

Air conditioning (to assist with the ambience and general wellbeing of the customers)

Plumbing – new boiler / heating (as above but with the necessity that hot water must be available for hair washing)

Flooring (a long shot)

Any views most welcome.

Thanks

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chips_at_mattersey
By Les Howard
08th Jul 2013 17:54

fine line!

Improvements to business premises are supplies of services, subject to the 6 month limit.This applies to air-con installation, plumbing & heating, and flooring.

If the items (air con, etc) were purchased, and then fitted as a separate supply, then the purchase of the goods would be subject to the four-year limit.

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