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HMRC has made several changes to VAT Notice 708: buildings and construction, which was updated on 14 August and which cancels and replaces Notice 708 (April 2014). The following changes have been made to this Notice.

  • Paragraph 2.1 has been amended to show VAT liability of works of approved alteration at the current rate of 20%.
  • Sub paragraph 2.1.3 provides more examples of instances where the work of subcontractors cannot be zero-rated.
  • Sub paragraph 2.3.1 has been amended so that it now refers to building materials that are incorporated.
  • Sub paragraph 13.8.1 has been amended to include central controls for light, heat and ventilation as examples of articles ordinarily incorporated in dwellings. Intelligent lighting systems are also accepted but not the accompanying remote control handsets.
  • Sub paragraph 13.9.1 has been amended to remove intelligent lighting systems and mirrors from the list of articles not ordinarily incorporated in dwellings.
  • Sub paragraph 14.7.1 contains more information on charities and the requirement for suppliers to make sure that that their customers possess charitable status.
  • Sub paragraph 14.7.4 contains more information on what is meant by the term similar to a village hall.
  • Various minor amendments of cross references within the Notice.

To read the full notice visit the HMRC website.

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