vat question

Do I charge VAT?

VAT Question

My client is providing landscaping services to a developer constructing a new house. Do I charge VAT?

VAT Answer

Most importantly get and retain a copy of the planning consent granted to the developer. This will show the extent of landscaping included in the consent and determines what can be treated as zero rated sales. If goods and services provided by your client are not specifically listed in the consent then those will be standard rated.

What is basic landscaping?

Basic activities such as suppling and levelling top-soil, laying turf or grass seeding can be zero rated but not the supplies of “decorative planting.”

What is decorative planting?

If there are any trees to be replaced because of damage or disease then then can also be provided as zero rated supplies. The planting of any other shrubs, trees and flowers are not normally classed as “closely connected” with constructing a new dwelling and so will be standard rated unless they are specifically detailed on the planning consent.

Landscaping which is not directly part of the new home construction

Landscaping within the curtilage or building plot can only be zero rated when it is basic landscaping as detailed above. If the landscaping is further away such as communal areas on a new development then you would expect this would be detailed in the planning consent.

Annette Woods – Vantage Fee Protect Tax Consultant

Vantage Fee Protect Customer Testimonials

Having changed over to Vantage a couple of years ago we have been very satisfied with the service. Especially the claims handling and technical advice lines for both our firm and insured clients on employment and business legal matters. The webshop Vantage offer allows our clients to join and pay electronically. This positively impacts our bottom line and makes things simple and efficient for our clients.
Linda Giles Chartered Accountant

Can’t find what you’re looking for?

Contact a member of our team today.

Who we partner with