HMRC Admin 19 Response

Hi,
There are certain reliefs for the provision of sport/education and if the conditions are met then this can be an exempt supply. You can see the guidance below:
Sport supplies that are VAT exempt (VAT Notice 701/45)
Education, vocational training and research
Thank you.

Hi,
If you hire out a room then this would normally be an exempt supply of land unless you hold an option to tax on the property and in this case it would be a taxable supply at 20% VAT. You can see the guidance below:
The liability of a supply of land
The scope of an option to tax
However, if you are hiring out sports facilities then this would normally be a standard rate supply. Please see the guidance below:
Sports facilities and physical recreation
Thank you.

Hi KseniaY,
If you renovate a property which has been empty for more than 2 years then the liability of the property should be at the reduced rate of VAT. Please see the guidance below:
Reduced rating the renovation or alteration of empty residential premises
There is a DIY scheme available for recovery of VAT but the house needs to be empty for 10 or more years. You can see guidance here:
Claim a VAT refund for a conversion if you're a DIY housebuilder
If the builder is VAT registered then they would normally be able to recover the VAT on their VAT return.
Thank you.

Hi
If you are renovating a property which has been empty for 2 or more years then the majority of the work can be done at the reduced rate of VAT. However. professional services would not benefit from the reduced rated relief. Please see the guidance below, specifically section 8.4:
Reduced rating the renovation or alteration of empty residential premises
Thank you.

Hi,
Thorough checks are an essential part of the process when a company submits a VAT repayment return.
We are sorry it is taking so long but if you have called the helpline then a referral would have been made to the compliance team regarding your claim and so hopefully this will not take too much longer.

Hi,
It does depend what kind of service you are supplying to the company overseas.
If you supply a general rule service then your supplies will be outside the scope and there would be no requirement to register for VAT or stay registered for VAT. You can see the guidance below:
The place of supply rules for services
If this is the case then you can cancel your VAT registration. Please see the guidance below:
Cancel your registration
Thank you.

Hi,
Please see the guidance below which explains the use and enjoyment rules:
Use and enjoyment
Thank you.

Hi,
There is a DIY scheme available for recovery of VAT.
However, this is only available for new builds where the residence is built from scratch or where you are either converting a non residential property in to a residential property or where you are working on a residential property which hasn't been lived in for10 or more years. You can see the guidance here:
https://www.gov.uk/guidance/claim-a-vat-refund-for-a-new-home-or-charity-building-if-youre-a-diy-housebuilder
Claim a VAT refund for a conversion if you're a DIY housebuilder
Thank you.

Hi,
You may want to contact the marketplace to find out the VAT position here.
If the marketplace are offering you a discount on the product then please see the guidance below:
Introduction to output tax
Thank you.

Hi,
Box 6 should include all the sales made,including sales which will be subject to reverse charge by the UK customer.
Thank you.