VAT Consultant vatadvice.org
Columnist
Share this content

Utility Installation

2nd Aug 2019
VAT Consultant vatadvice.org
Columnist
Share this content

We have come across instances where utility companies have insisted on charging standard rated VAT on installations for new domestic properties.

We think that such installations should be zero rated as services supplied in the course of construction of new dwellings. When part of a reduced rated project, we would expect installations also to be reduced rated.

HMRC guidance is found in Notice 708 (Buildings and Construction) para 3.3.4, and Notice 701/19 (Fuel and Power) para 2.6, which are consistent on this point.

Replies (0)

Please login or register to join the discussion.

There are currently no replies, be the first to post a reply.