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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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.)