A

    Value added tax - Input tax - Input tax - Blocked input tax - Provision of accommodation to director - 79265

    Input tax incurred on any goods or services used to provide any domestic accommodation to a director, or anyone connected with the director (¶48405), is not recoverable. There is no requirement...

    Value added tax - Land and buildings - Construction of new buildings - Construction services - Types of building - Dwellings - 84230

    The construction of property which is designed as a dwelling, or a number of dwellings, is zero-rated. Both the main contractor and sub-contractors can zero-rate their construction supplies (¶84300). To...

    Value added tax - Land and buildings - Land and existing buildings - Exploitation and letting of property - 84645

    The following table outlines the liability of common supplies made in the letting and exploitation of property. Standard-rated supplies Details Exceptions Reference Provision of sleeping accommodation...

    Claiming VAT on domestic costs

    We received a question from a subscriber who asked whether he could reclaim VAT on the costs of using a room in his house. The simple answer is “yes”, but as you would expect there’s more...