- HMRC has updated VAT Notice 708 to add electric vehicle charging points to the list of items that can qualify for zero-rating when supplied as part of constructing a qualifying dwelling.
- The change is made in section 13.8.1, which lists examples of articles that can be incorporated into a dwelling and treated as building materials for VAT purposes.
- The update is relevant to residential developers and contractors working on new-build housing.
- It may also affect the 5% VAT relief available for residential conversions and for renovations or alterations to empty dwellings.
Source: saffery.com
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.
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