Input vat on farmhouse renovations

Currently renovating an old farm house. In order to live in on the farm I own and run. Is there any guidance on reclaiming a portion of the input vat on things like the kitchen? Or repairs to chimney? Damage caused by damp?

Good starting point - https://www.gov.uk/hmrc-internal-manuals/vat-input-tax/vit41800 and there are further links within that article which explain the concepts of business and non-business. The right to reclaim VAT is on the basis the expenditure is incurred for a taxable business purpose, so something like a new kitchen is clearly not going to be used 100% of the time for business purposes, There will be times you are not attending to crops or cattle and having a cup of tea with the family or entertaining friends, so you need to apportion costs between private/personal use and business use. Damage caused by damp or chimney repairs apply the same logic as the kitchen example, HMRC generally allow a blanket 70% recovery of input tax (70% business and 30% personal use) but read the above link as there are exceptions and specific conditions if you are to use the 70% rule.

Hi,

If you are VAT registered and are incurring input VAT on the farmhouse then please see the guidance here:

VIT41800 - Specific issues: farmhouses

Thank you.

Which form should be completed and submitted to HMRC to recover VAT on a Farmhouse when not registered for VAT? We have gone over all the requirements and put the information together but unsure which form to complete.

Hi Nadia,
You can not normally recover VAT related to work on an existing house/farmhose.
However there are DIY repayment schemes available if you are building a new dwelling or you have converted a non residential property in to a residential property.
These are the only schemes available.
Please see the guidance below:
Claim a VAT refund for a new home or charity building if you're a DIY housebuilder
Claim a VAT refund for a conversion if you're a DIY housebuilder
Thank you.