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

Related VAT Questions

Separating a Business?

My client provides both commercial and residential cleaning services through his VAT-registered limited company but is looking to sell the commercial cleaning side, and it will be much easier to de

View Answer

Reverse Charge on Services Bought From an Overseas Supplier

My UK VAT-registered client has bought IT services from a Dutch supplier. The supplier has charged VAT at 21%. Can my client claim back the VAT they have been charged?

View Answer

Liability of Building Works for Mixed Use Property

My VAT-registered client has purchased a property consisting of a single shop on the ground floor and 2 residential flats on the first floor. The client is to renovate and refurbish the comm

View Answer

LLPs and the Private Tuition Exemption

My client is a partnership of a number of individuals providing swimming lessons to children. Currently their tuition is exempt from VAT, but as the business has become more successful, their liabi

View Answer

VAT Recovery on Residential Refurbishment

A common question asked is whether VAT incurred on the costs of renovating/refurbishing a residential property – whether for sale or leasing out – is recoverable.

View Answer

Treatment of Stock and Assets at Deregistration

My client recently bought a van and claimed back the VAT. Their taxable turnover has now gone below £88,000. If my client cancels their VAT registration, do they need to pay back the VAT they have

View Answer

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

Real people, real results

Vantage Fee Protect provide market leading Tax Fee Protection
Insurance schemes through accountants.

We use Vantage for our tax fee protection policy which is good value. The tax and VAT helplines are really helpful, manned by real people who answer the calls in good time
Jennie Gillam, Red Fish Accountancy Ltd
Truly professional staff, especially the account manager who handled my account. Thoroughly recommended.
Craig Hanlon, Beancounter Accountancy Services
Fantastic professional service & a very straightforward process. We have made a claim on our policy and everything was clear & simple and our client was happy with their outcome
Lydia Read-Potter, Booksmart Accounting Ltd
I would like to compliment Yasine on his great service and professionalism in handling my company's needs and dealing with all queries surrounding the mailing. Also responding very quickly to emails.
Dave Howe, BAS Bristol
I have used Vantage for over 10 years and never contemplated moving to another provider which I think says it all. Very friendly/competitive in pricing and professional.
Ronald Brotherton, Brothertons Accountants Limited
Always top service and on-hand to deal with any queries. Definitely recommended!
David Wall, A J Bennewith & Co
Having switched to VTFP, we were immediately really impressed with the advice line service, the advisors are brilliant, no waiting times, you nearly always get an advisor on the first time of calling.
Diana Miller, Robinson Miller
We’ve been using your VAT and Tax specialists lately – they’re a godsend – really knowledgeable, straight talking, patient and professional We’re so happy with Vantage.
Debby Wetton, Sealy Shaw
We are very pleased to see that the gross premiums number has gone well beyond the promised mark, your bespoke marketing strategy has played an integral part.
Alan Paterson, AAB LLP
We moved our tax fee protection scheme to Vantage in 2015. The whole process of switching providers turned out to be painless, thanks to the help of the Vantage team.
O’Reilly Chartered Accountants
The Team at Vantage are always a delight and made the switch seamless, we have got so much more out of our Fee Protection scheme since switching to Vantage.
Francesca Tricarico, Future Cloud Accounting
The service has been seamless from start to finish – with clear communication, efficient support, and a real understanding of our needs.
Haroon Sarwar, HMS Accountancy
All the dealings that I have had with you have been excellent. Always helpful and polite; makes my job easier thank you. 10/10.
Janet Brimfield, Thorne Widgery
We use Vantage for our tax fee protection policy which is good value. The tax and VAT helplines are really helpful, manned by real people who answer the calls in good time.
Jennie Gillam, Red Fish Accountancy Ltd

Don’t be shy,
get in touch

Vantage Fee Protect provide market leading Tax Fee Protection
Insurance schemes through accountants.

"*" indicates required fields

This field is for validation purposes and should be left unchanged.
Privacy Policy Consent*