The service should be charged at the zero or reduced rate depending on the type of construction if undertaken by the plumbers as part of their services. Goods and services A to C A AllowableĪppliances - white goods (except Aga if it heats space and water)Īga (only if it also heats space and water)Īudio equipment (including any AV systems)īathroom cabinets (unless with plumbing for a sink fixed to the wall)īathroom furniture (units supporting basins and behind back to wall wcs only)īat and bird boxes (only if it is required as a condition in the Planning Permission)īore Hole Testing, Inspection and Commissioningīlinds fixed within windows (between panes of glass)īrush and broom handles (including Paint Brushes)Ĭattle grids (only if it is a required as a condition in the Planning Permission and is a security feature)Ĭhlorinating water pipes and sample testing (this is a service of cleaning the pipes before the property comes into use. Services can only be claimed for conversions as any services to a new build property should be zero rated.

This list will help you identify the goods (building materials) and services which are eligible for a VAT refund.

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