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Post Info TOPIC: VAT on garages
dgts2012


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VAT on garages
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Hello!

Hope everyone is doing OK!

The company i work for design, supply and construct timber frame structures mainly for new build house and flats, we would usually zero rate the invoices which is fine but we have just got an order for 1 house and a detached garage. The house is fine i can deal with that but the garage is for an existing house which is on the land the new house is being built on. I am pretty sure that i have to charge standard rate VAT on the garage but i just wanted to double check?

I hope that makes sense! 

Thanks  

 



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Roxy
dgts2012


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Found this on the HMRC website

4.7.3 Garages
You can also zero-rate along with the zero-rated sale or long-lease of a building designed as a dwelling or number of dwellings, a new garage or a garage resulting from the conversion of a non-residential building provided that:

the garage came about at the same time as the building designed as a dwelling or number of dwellings was being constructed, and
the garage is intended to be occupied with the dwelling or one of the dwellings


I would take this that as the garage is for an existing house then it isn't Zero rated?

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Roxy
leshoward


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Correct. The construction of a garage can only be zero rated if it is part of the construction of a new house. Hope your customer agrees!

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dgts2012


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Thanks Les, I've just sent the invoice so fingers crossed!


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Roxy
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