HMRC Brief 3 (2024): VAT Guidelines for Cladding Remediation Work and Input Tax Recovery

HMRC published Revenue and Customs Brief 3 (2024) on VAT for cladding remediation work
The Brief discusses deduction of VAT for remediation work on existing residential buildings
Remediation work after construction is considered ‘snagging’ if linked to initial construction
Snagging work subject to reduced or zero rate if initial construction was
VAT on snagging work recoverable under normal rules
VAT on remediation work potentially recoverable if linked to general business activity
GfC11 provides more details on VAT treatment of remediation works and examples of applying HMRC’s rules

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.