VAT on Air Source Heat Pump

Hi I want to install an air conditioning unit as part of a rear extension project. I would like to buy the materials (the indoor unit and outdoor units) online myself, and then hire a fitter to install them with my builder. 1. The online prices all include VAT. Can I claim this VAT back as part of my self assessment for the tax year? 2. If the fitter charges VAT, can I claim this back in my self assessment? 3. If the builder charges VAT, can I claim this back in my self assessment? Many thanks

If you buy materials yourself these will always be standard rated. The zero rate applies to "supply + install" contracts, so if you engage a contractor to supply the materials and to fit those materials then the whole supply can be zero rated. If you buy the materials yourself from a retailer/wholesaler and engage a fitter to install the materials, the fitting/labour can be zero rated but not the materials, the materials on their own will be standard rated. You cannot reclaim VAT on your self-assessment. https://www.gov.uk/guidance/vat-on-energy-saving-materials-and-heating-equipment-notice-7086 and see section 2.3

No Question only information .

Thank you very much that is really helpful

Hi,

You can only claim VAT on  building work charged to you if you are VAT registered and the work relates to taxable supplies which you make. However, please see the guidance below regarding the Zero rated relief for energy saving materials:

Installations of energy-saving materials

Thank you.