Can I claim back VAT on permanent boundary fencing that I purchased before planning permission was granted and my new build started?

22 May 2023
by Nigel Roberts

We have planning permission for the demolition of an existing bungalow and construction of a new detached dwelling in its place. I note that you are allowed to claim for permanent boundary fencing as part of the new build VAT claim.

If you have the fencing fitted to secure your site whilst you are waiting for your planning permission to be granted, is there a time period applicable for you to go back to the fencing contractor and ask them to refund the VAT charged under the new build VAT scheme (after your permission is granted)?

2 Answers

  1. Andrew Jones says:

    I am sorry, its from date of planning through to completion

  2. Kathy Tisdale says:

    Hi Nigel,

    The fencing installed to secure your site is not eligible for being zero rated by the contractor. The VAT reclaim starts on the date of your planning consent and ends on the date of your Completion Certificate or any other form of evidence you may be using for your claim.

    If you had erected fencing after the date of the planning consent, it would still not be eligible as it is not a permanent fixture to the site.

    Kathy Tisdale (Build It’s VAT reclaims expert)

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