VAT on new builds

VAT on new builds

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If a intruder alarm company installs an alarm on a new build then i am presuming the VAT should be zero.

What about the maintenance contract for the alarm system, am i right in thinking that this will be fully vatable?

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chips_at_mattersey
By Les Howard
22nd May 2015 18:21

New house build

Intruder alarms are treated as builders' materials; PN 708, para 13.6; the supply of their installation is part of the zero rated construction of a new dwelling.

Subsequent maintenance contract is presumably a supply to the owner/tenant; or is it part of a domestic service charge? If so, then this can be exempt by concession. (PN 742, para 12.2 refers.)

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By Jonrich
22nd May 2015 21:16

its not part of a domestic service charge as far as I know.

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chips_at_mattersey
By Les Howard
23rd May 2015 10:06

But...

Can you bring it into the domestic service charge, so that it is exempt?

 

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