VAT for conversions seems to be a reduced rate of 5% (that you then reclaim) rather than 0% as it is for new builds, if a supplier is bringing goods and installing them - for example the timber frame or the electricity supply guys have told me their rate is 5% and I'm supposed to confirm this with a certificate. It's also quite clearly a supply and fix because I'm not qualified to install electricity cables, and I'm not going to be lifting the timber frame panels into place...
..but then a question arose in my mind; what's a concrete foundations pour classed as? The concrete co are bringing the concrete and pouring it into the foundations so technically, they're installing the building materials that they're providing. Does it then make a difference if I so much as touch it with a rake? Did I become the installer if I levelled it out, or is there some reasonable amount of work the self builder has to perform on the concrete before the readymix co became "just the supplier" of the material? As far as I can tell, different VAT rates apply, you see - if they install it it's 5%, if I installed it, it's 20%
..but then a question arose in my mind; what's a concrete foundations pour classed as? The concrete co are bringing the concrete and pouring it into the foundations so technically, they're installing the building materials that they're providing. Does it then make a difference if I so much as touch it with a rake? Did I become the installer if I levelled it out, or is there some reasonable amount of work the self builder has to perform on the concrete before the readymix co became "just the supplier" of the material? As far as I can tell, different VAT rates apply, you see - if they install it it's 5%, if I installed it, it's 20%