Listed Building VAT

[Mike Random]

Hi,

Can anybody point me in the direction of something simple that explains the VAT procedure on listed buildings?

I have been told the works needs to be done via a VAT registered company etc and also due to there nature some items are VAT exempt,

Any experience or input appreciated.

Mike

[sumo69]

Mike Random said:

Hi,

Can anybody point me in the direction of something simple that explains the VAT procedure on listed buildings?

I have been told the works needs to be done via a VAT registered company etc and also due to there nature some items are VAT exempt,

Any experience or input appreciated.

Mike

Try Notice 708 and Info Sheet 10/12

Should cover all the bases.

David

[Eric Mc]

OP - make sure you understand the fundamental differences between Zero Rate VAT and Exempt VAT.

[ClaphamGT3]

From memory, SPAB have a fact sheet on this on their web-site but not sure if it's in the Members Only area or not.

[VEX]

I don't believe the work would only be limited to VAT registered companies. Any company should be able to do it, but if they are VAT registered then they need to charge according to the VAT rules.

I tend to raise two different invoices, one for the VAT inclusive stuff and another for the zero rated bits. On both I advice that the client should take independent advice and if HMRC come knocking on me for VAT then I reserve the right to knock on their door as well.

Good luck, take advice, form your own opinion and be confident that it is right. I didn't do the Zero or 5% thing for a while because I wasnt confident but after talking to accountant and HMRC directly I am happy I am doing it right.

V.