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taxadvisor.uk, Chartered Certified Accountant
Category: Tax
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Experience:  FCCA - over 35 years experience as a qualified accountant (UK based Practitioner)
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Timber frame Is supply only timber frame domestic dwelling

Resolved Question:

Timber frame
Is supply only for a timber frame domestic dwelling standard rate.
Public notice 708 states the following in connection to supplying goods only
'If you are a retailer, a builder's merchant, or supplying goods from stock, you must standard-rate most goods that you sell.'
Timber frame is bespoke and is not any of the above, supply and erect is zero rated.
Submitted: 2 years ago.
Category: Tax
Expert:  taxadvisor.uk replied 2 years ago.
Hello and welcome to the site. Thank you for your question.

Please clarify for me

Is the timber frame going to be used for a new build dwelling, i.e. property built from scratch or an add on to existing building.

Many thanks
Customer: replied 2 years ago.

Yes the property is built from scratch, it could be a sole place of residence, social housing and various accommodation that are zero rated.

Expert:  taxadvisor.uk replied 2 years ago.
Thank you for your reply.

These are the rules -

New build homes are zero rated and do not attract VAT. If your supplier supplies and erects the timber frame house (either a kit or a custom design) then they would do not charge VAT. If they supply the timber frames but do not erect them on site then they must charge VAT but you will be able to claim back that VAT from HMRC within a three month period once a completion certificate has been obtained.


If you are supplying kit only and not erecting the property, then VAT is chargeable at standard rate.

There is some useful information here

http://www.fleminghomes.co.uk/news/2/57/Zero-Rated-Self-Build-Projects.html


I hope this is helpful and answers your question.

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