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.