How JustAnswer Works:
  • Ask an Expert
    Experts are full of valuable knowledge and are ready to help with any question. Credentials confirmed by a Fortune 500 verification firm.
  • Get a Professional Answer
    Via email, text message, or notification as you wait on our site.
    Ask follow up questions if you need to.
  • 100% Satisfaction Guarantee
    Rate the answer you receive.
Ask taxadvisor.uk Your Own Question
taxadvisor.uk
taxadvisor.uk, Chartered Certified Accountant
Category: Tax
Satisfied Customers: 4985
Experience:  FCCA - over 35 years experience as a qualified accountant (UK based Practitioner)
54961312
Type Your Tax Question Here...
taxadvisor.uk is online now

I'm in the process of buying a new build house and I'm not

Resolved Question:

I'm in the process of buying a new build house and I'm not due to complete until 29 Feb 2016. The developer has agreed that we can replace the kitchen (the kitchen that was in situ is not to our liking). If all of this is completed before we complete, are we exempt from VAT?
Thanks in advance,
Lucy
Submitted: 1 year ago.
Category: Tax
Expert:  taxadvisor.uk replied 1 year ago.
Thank you for your question.If your developer has already issued a certificate of completion and construction is deemed 'complete', any further supplies of construction services, e.g. replace the kitchen because the one already fitted is not to your liking, would not be eligible for zero-rate VAT. If the property is incomplete then it is a different story.I am sorry the news is not what you would have liked.More information on this can be found under sec 3.3.2 of VAT Notice 708 herehttps://www.gov.uk/government/publications/vat-notice-708-buildings-and-construction/vat-notice-708-buildings-and-construction#are-my-services-made-in-the-course-of-the-construction-of-the-building I hope this is helpful and answers your question.If you have any other questions, please ask me before you rate my service – I’ll be happy to respond.Please only rate my answer if it is acceptable.
Customer: replied 1 year ago.
Thanks. Realise this might not be your area of expertise, but when is a certification of completion issued?Lucy
Expert:  taxadvisor.uk replied 1 year ago.
Lucy, thank you for your reply.You are right this is not my area of expertise...I would guess when final inspection of all building work has taken place. You should ask your developer. As he is agreeable to replacement of kitchen he would be best placed to answer it.I am sorry I can't be more helpful.
taxadvisor.uk and 2 other Tax Specialists are ready to help you