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• # 116569
• Fri 06 Apr 2018 02:46 PM

Hi 

I am a bookkeeper for a double glazing company.   Does anyone know the rules regards zero vat on new builds.  The HMRC website is difficult to understand on this one.

For self builds my understanding is that we can either zero rate the VAT or we can charge VAT it is up to the customer to decide how they reclaim the vat.

For builders do we have to zero rate all new build installations or is it again up to the builder to tell us to zero rate the invoice?

Thanks

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• # 116570
• Sat 07 Apr 2018 11:17 AM

Hi Woody,

If the customer is buying direct from you then the windows would be Zero rated, however if it is the builder then he pays the 20% and reclaims the VAT. The end client will reclaim any VAT incurred that is reclaimable uinedr the new build scheme, when the house is completed and the builder reclaims his VAT every quarter.

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