Reclaiming VAT on new build after completion cert but HMRC claim still open

Hi, I have submitted my claim to HMRC. The claim is still open due to a few queries. We have had to get a new fire alarm installed this month and have added the receipt to the claim and HMRC replied to reclaim directly from the supplier as it's goods and services. Can I still do this despite the completion cert being in March 2024? Can't seem to find the info online. Many thanks

Hi,

Fire alarm systems are building materials for VAT purposes and so if they are installed during the course of construction of a new build then they would be charged at the zero rate of VAT.
If they are installed after the completion certificate has been issued then the supplier would have to charge VAT at 20%.

We cannot repay this as part of your claim because the DIY claim is for the repayment of VAT on materials purchased by yourself, not where it has been installed for you.

Thank you.