HMRC Admin 17 Response
Joined: 1/20/2021
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RE: Zero rate of VAT for solar panel products
Iain Cottingham,Hello the zero rate only applies to residential properties please refer to section 2:
Energy-saving materials and heating equipment (VAT Notice 708/6) .
Thank you. -
RE: Zero rate of VAT for solar panel products
Hi
hitchenaimee ,
The installation of the solar panels can be residential if installed in to a residence but this will not include the hire of scaffolding
as this in itself is not a supply of energy saving materials .
Thank you. -
Mortgage interest - tax relief?
Hi,
Thank you for your question.
If you claim the property income allowance you cannot claim any expenses or the tax relief on mortgage interest.
See the attached guidance under "when you cannot use the allowances" :
Tax-free allowances on property and trading income .
Thank you. -
RE: Zero rate of VAT for solar panel products
Hi.
If the installer is not VAT registered then he will be charged 20% for the materials when he purchases them and he will have no ability to recover
this VAT as he is not VAT registered.
As the installer isn't VAT registered then VAT can't be charged by the supplier but you fill find that he will will pass on the VAT cost incurred by him on his purchase.
This isn't VAT however as he is not VAT registered,it is just his cost that he is passing over to you and so there would be no procedure to be able to recover this.
Thank you. -
RE: Retroactive National Insurance Class 2 Voluntary Contributions (pension gaps)
Hi,You will need to complete application form CF83 to apply to pay voluntary National Insurance contributions for the period you were living and working abroad.
You can find the application form on the GOV.UK website here:
Social Security abroad: NI38
The leaflet provides you with all the information you need and the CF83 application form is located at the back of the leaflet.We would also advise you to enclose a covering letter telling us the exact date you returned to the UK and exact dates of all employments or self-employments abroad.
Thank you. -
RE: Zero rate of VAT for solar panel products
Hi.
Yes as the installation is taking place in Northern Ireland then the customer doesn't benefit from the zero rated relief but
they will benefit from the 5% relief if the 60% rule is met.
For commercial premises the installation is always 20%.
Please see the guidance below:
Energy-saving materials and heating equipment (VAT Notice 708/6) .
Thank you. -
RE: Zero rate of VAT for solar panel products
Hi.
If you are VAT registered then you are allowed to recover the VAT as input tax as long as you meet the conditions in the guidance below:
VAT guide (VAT Notice 700) .
Thank you.
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RE: Zero rate of VAT for solar panel products
Hello,
As long as he is VAT registered and the purchase meets input tax rules notice 700 section 10 then he would be eligible to reclaim the input VAT
See link:
VAT guide (VAT Notice 700) .
Thank you. -
RE: Certificate of Residence for tax purposes
Hi,
You can use the option for 'email a form' or apply in writing:
How to apply for a certificate of residence to claim tax relief abroad .
Thank you. -
RE: Zero rate of VAT for solar panel products
Hi.
When he buys the equipmnent he will pay 20% VAT and will not be able to recover this as he is not VAT registered.
When he charges you for the supplier he won't be able to charge you VAT on top of his charge as again he isn't VAT registered .
Thank you.