VAT on house extension

[akist]

Hello all,

We will soon be starting to build a significant bungalow extension. Roof will be removed, all internal walls and from the external walls, only one side will remain, however if this is the sticky point I'd rather remove that wall too. There will be no electricity or gas and there will be no rooms so the dwelling will be open and unliveable.

I am also considering buying the materials directly with my own accounts with various builder merchants.

Can I then be exempt from VAT? Is this something you have done?

Many thanks for any advice.

 

[securespark]

I think you would have to demolish completely.

https://www.gov.uk/vat-builders/new-homes

 

[noseall]

Can I then be exempt from VAT?

No.

 

[JP_]

But if you demolish completely don't you then need planning, or pay something else, new build tax maybe? The builder that developed the bungalow next door told me why he gutted the house, leaving just the 4 external walls and concrete slab.Cannot remember exactly what he said, but something like, no new build planning or tax needed if you renovate, not demolish.