VAT on work on residential premises (empty for 2 years prior)

VAT on work on residential premises (empty for...

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My client is a plumber who has worked on a residential property that has been empty for 2 years. The work done was supplying and fitting bathrooms/sanitary ware, boiler/radiators, and all associated water/waste pipework. Can he charge VAT at 5% on both labour and goods? And can he still reclaim full VAT on the goods he has purchased for this job?

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chips_at_mattersey
By Les Howard
05th Jul 2015 21:03

Reduced Rate works

The answer is yes. The plumber can claim VAT at 20% on materials, and then charge 5% on their installation. 

Some items may be treated as furniture, and thus be outside the reduced rate.

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