If you fit (no supply) white goods into s new house which is going to be a dwelling I seem to believe this is a zero rated supply?
Could some kind person confirm!
Thank you!
Replies (3)
Please login or register to join the discussion.
Yes.
If the cost of the supply includes fitting then the fitting costs follow the rating of the supplied goods. A fridge is a standard-rated supply, so fitting it would be standard-rated.
But if the fridge and the fitting are being supplied/invoiced/charged separately then the fridge will be standard rated but the fitting will be zero rated as you suggest.