VAT Exemption

I own a protected building, will my metalwork be VAT exempt?

If you carry out work to an existing building you will normally be charged VAT at a standard rate. You may however, qualify for zero-rated VAT if ALL the following conditions are met*:

  1. Work is carried out to a ‘protected’ building.
  2. The work is an alteration of a protected building and is not work of ‘repair’ or ‘maintenance’.
  3. The alteration is ‘approved’.
  4. The services are made ‘in the course of the approved alteration’ of that building.
  5. Where necessary, you hold a valid certificate.
  6. The services are not specifically excluded from zero-rating

I want to put new metalwork in the grounds of my protected building, will this work be VAT exempt?

Yes, but only when all the following conditions are met:*

  1. The metalwork has received all relevant approvals
  2. The metalwork is new (ie not replacing any existing or previous metalwork)
  3. It is physically attached to the fabric of the listed building.
Any gates, railings, handrails or other metalwork that do not fulfil these criteria will be chargeable at standard VAT rate.

I am over 60 years old and I am looking to install a mobility aid, does my metalwork qualify for reduced VAT?

Yes, reduced VAT (5% as at March 2010) applies to mobility aids for people over the age of 60, but only when ALL the following conditions are met*:

  1. Ironart installs either a ‘grab rail’ or a ‘ramp.’
  2. Ironart installs the goods, not just supplying or repair them.
  3. The goods are installed in a private home, not in a residential care home or similar.
  4. The person who uses and benefits from the goods is aged 60 or over. (It does not matter who actually orders and pays for the work.)

I am constructing a new building and I am erecting new ‘gates’ and/or ‘fencing’, is this work VAT exempt?

Yes, if you are constructing a new residential building and you need to erect gates or fencing as a ‘means to provide security’, these items may be eligible for zero-rate VAT.*

*NB: These notes were drawn up by Ironart Ltd and are intended for guidance only. For a full and current explanation of the terms and conditions that apply in each instance please visit the HMRC website. (Posted March 2010 – please note that these rules may be subject to change at any time)


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