- Joined
- 1 Mar 2011
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- Country
Just a heads up.
British Gas (and I assume others) are applying 20% VAT to new Gas supply connections to existing houses from January 1st, according to a quote received today.
Given that they cost £700 or so it is an extra £150 ish. Clearly they need to pay for Eric Pickles' lunch.
They need order and payment before the end of Dec to avoid it. Remember that you need a quote first which takes time.
This concession is being withdrawn:
"Here is the reference to the 'extra-statutory' concession.
It also applies to electricity. For some reason something has changed.
http://customs.hmrc.gov.uk/channelsP...ent#P143_22522
3.16 VAT: Connection to the gas or electricity mains supply
Connection to the gas or electricity mains supply, which would have been zero-rated supply before 1 April 1994 by virtue of Group 7 of Schedule 5 to the Value Added Tax 1983, may continue to be treated as a zero-rated supply provided that:
(a) It is the first connection to the gas or electricity mains supply (as the case may be) of:
a building, or part of a building, which consists of a dwelling or number of dwellings
a building, or part of a building used solely for a relevant residential purpose (within the meaning of Note 4 to Group 7)
a building, or part of a building, used by a charity otherwise than in the course or furtherance of a business
a residential caravan (that is to say a caravan on a site in respect of which there is no covenant, statutory planning consent or similar permission precluding occupation throughout the year), or
a houseboat (within the meaning of Group 6 to Note 7), and
(b) the person receiving the supply does not do so for the purpose of any business carried on by him.
Connect up your houseboats this month!
ML
British Gas (and I assume others) are applying 20% VAT to new Gas supply connections to existing houses from January 1st, according to a quote received today.
Given that they cost £700 or so it is an extra £150 ish. Clearly they need to pay for Eric Pickles' lunch.
They need order and payment before the end of Dec to avoid it. Remember that you need a quote first which takes time.
This concession is being withdrawn:
"Here is the reference to the 'extra-statutory' concession.
It also applies to electricity. For some reason something has changed.
http://customs.hmrc.gov.uk/channelsP...ent#P143_22522
3.16 VAT: Connection to the gas or electricity mains supply
Connection to the gas or electricity mains supply, which would have been zero-rated supply before 1 April 1994 by virtue of Group 7 of Schedule 5 to the Value Added Tax 1983, may continue to be treated as a zero-rated supply provided that:
(a) It is the first connection to the gas or electricity mains supply (as the case may be) of:
a building, or part of a building, which consists of a dwelling or number of dwellings
a building, or part of a building used solely for a relevant residential purpose (within the meaning of Note 4 to Group 7)
a building, or part of a building, used by a charity otherwise than in the course or furtherance of a business
a residential caravan (that is to say a caravan on a site in respect of which there is no covenant, statutory planning consent or similar permission precluding occupation throughout the year), or
a houseboat (within the meaning of Group 6 to Note 7), and
(b) the person receiving the supply does not do so for the purpose of any business carried on by him.
Connect up your houseboats this month!
ML
