Forum

• # 116814
• Tue 12 Jun 2018 08:47 AM

A VAT registered farming client who is tenant on the farm is replacing the kitchen in the cottage on the farm. Is he able to claim the VAT on the cost of the new kitchen? 

In my mind I seem to recall there was a restriction, but I cant find it. Can anyine clarify the rule for me please?

Thank you

David M

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• # 116815
• Tue 12 Jun 2018 05:11 PM

Hi David, my father in law is a farmer and you are right there is a 70% input VAT allowance on repairs and maintenance which is agreed with the NFU please see the attached HMRC article. https://www.gov.uk/hmrc-internal-manuals/vat-input-tax/vit41800

• Claire J

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• # 116816
• Tue 12 Jun 2018 06:26 PM

Claire,

Thank you for the information and direction in which to look. Plenty to read and quote!!!!  Pleased to say this will keep me in order and both my client and me compliant!!!

Many thanks.

Regards

DAvid M

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