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Posted 4 months ago by Adam Dudley
Targeting building control sign-off and certificate early next year. I know I have 6month thereafter to submit a VAT claim. Question - can I still buy materials post sign-off , pre reclaim submission. And include these in my submission? Items such as paint, tiles and even my garage build are not required for sign-off but could be included in the VAT reclaim. Many thanks
Posted 4 months ago by HMRC Admin 19 Response
Hi,
You can see the guidance below:
Goods you can or cannot claim for
The guidance says:
"This means that qualifying goods are:
Incorporated in the building (or its site) before the construction of the building is completed
Used to produce works that allow the building to be used — as well as the fabric of the building, this would include works such as drainage, main paths on the site, driveways, retaining walls, and boundary walls and fences
Examples of works that do not qualify include:
Outdoor leisure facilities such as tennis courts and swimming pools
Fishponds, rockeries and other ornamental works
Works outside the site of the building"
Thank you.

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