Vat

[R1976]

Morning,

When does the 5% VAT rate apply to air conditioning installations?

Is it domestic only and how does this work as a supplier will charge me at the normal rate?

If you move or carry out any maintenance work on 5% qualifying kit is this chargeable at 5%?

[Argus]

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First, ask your accountant about tax matters, second, you can, of course look it up on the HMRC site, where the qualifying terms are defined..

In essence, you claim back the difference, but talk to your accountant who will tell you how to do it.

(I should point out that this is relevant to the UK ONLY)

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