Renovation of Housing

All posts tagged Renovation of Housing

Withdrawal of ‘Restitution’ Works for Disabled Clients

by Berthold Bauer on November 17, 2015

There is a noticeable omission in the latest VAT Guide relating to Zero Rated alterations for disabled users. Previously, it was permitted to zero rate the replacement of a room where the original room was converted into a bathroom / washroom for an individual.

Muted Withdrawal of 5% on Energy Saving Materials

by Berthold Bauer on November 17, 2015

The European Court of Justice has found that the UK has applied the Reduced Rate of VAT too widely in allowing the 5% rate on domestic supplies of energy saving materials. Generally the reduced rate can only be used for ‘social policies’ and using it as a general incentive for green measures is not sufficient – furthermore doubt has been raised as to the types of materials, as they do not fall into the permitted categories of ‘renovation of alteration of housing’.