Tag Archives: rated

New VAT Notice 708 on Buildings and Construction

HMRC have issued a new edition of their VAT Notice 708 about buildings and construction. Among the changes are HMRC accepting that central controls for lights, heating etc are now “ordinarily” incorporated in a dwelling and more on the definition … Continue reading

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VAT on Sun Cream

A high street retailer has called for a cut in the 20% VAT on its child sun cream. What struck me as a tax barrister was that the government is not totally able to move a particular product around between … Continue reading

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VAT if you construct, adapt or install for disabled people

Some alterations made to a disabled person’s private home can be VAT zero-rated but many are not aware of the regulations surrounding this. Here is how HMRC explain the situation: http://www.hmrc.gov.uk/vat/sectors/builders/disabled.htm Eamon McNicholas Tax Barrister, Accountant http://www.EamonMcNicholas.com

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