Lynsey Tatton

Where a Subcontractor is supplying and installing a Fire Alarm this this not considered an operation covered by CIS there for the VAT Reverse Charge does not apply. Where a Subcontractor is providing work which is providing Fire Protection for the actual building this is classed as an operation covered by CIS there for the VAT Reverse does apply. What if a Subcontractor if providing us with work that covers all of the above? Can we apply 20% VAT to the Fire Alarm payment and apply the VAT Reverse Charge to the Fire Protection payment? Or should we apply the VAT Reverse charge to ALL of their payments?

Does the VAT Reverse Charge apply for the hire, erection and dismantling of scaffolding as a whole on a zero rated residential new build contract? Previous to the VAT Reverse Charge this would have been vatable @ 20% even on a zero rated contract.