My client is providing a new kitchen to a new dwelling - we are going to split our supply between (i) goods incorported into the building e.g. fitted kitchen furniture and (ii) goods not incorporated e.g. microwave. I will zero rate the supply of goods that will be incorporated and standard rate the remainder but my question is with regard to the input VAT that we can claim from our suppliers - e.g. I have received an invoice from one of our suppliers for the doors, carcusses etc which will form part of the fitted furniture - I will charge our customer no VAT for the sale of this but can I claim back the input tax?
