VAT rate charged by surveyor

VAT rate charged by surveyor

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I'm aware that in the construction industry that the VAT rate chargeable can vary, depending upon the type of work done (new build, installing insulation etc), but does this apply to surveyors? 

VAT notice 708 paragraph 6.5.1 says 'The supply of architectural, surveying, consultancy and supervisory services is always standard-rated.'

Is it that clear cut, or do I need to look into it further? 

The reason I'm asking is I'm looking into whether the VAT flat rate scheme is appropriate or not.

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By spidersong
27th Nov 2014 11:46

Your search is at an end...

Assuming they do all their work in the UK, anyway.

The only time you'll find a VAT registered surveyor not charging standard rate VAT for surveying services, that I can think of off the top of my head, would be if the place of supply was outside the UK, e.g. if the land itself os outside the UK. And if it's outside of the UK then it's outside the flat rate scheme as well.

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By Adrian T
27th Nov 2014 17:00

Almost always

I'm not sure it will affect your client, but it is my understanding that where there is a supply of a design & build service then this is treated as a single supply, therefore any surveying costs included in this supply, so long as they remain ancilliary to the main supply and are not specifically supplied on to the customer, will be zero rated too (3.4.1 of VAT notice 708).

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Replying to djn24:
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By awoodj
28th Nov 2014 12:08

Agree

Adrian T wrote:

I'm not sure it will affect your client, but it is my understanding that where there is a supply of a design & build service then this is treated as a single supply, therefore any surveying costs included in this supply, so long as they remain ancilliary to the main supply and are not specifically supplied on to the customer, will be zero rated too (3.4.1 of VAT notice 708).

Yes by bundling everything into a Design and Build that's the case, similarly with things like architects fee's.

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