Vat On Carpets

General note 22 vconst13010 holds that carpets and carpeting material such as carpet tiles are excluded from the meaning of building materials.

Vat on carpets.

The vat meaning of building materials 13 1 the importance of building materials if youʼre a contractor supplying zero rated or reduced rated services described in this notice the building materials you supply with those services and incorporate in the building or its site will also be zero rated or reduced rated. Carpets carpet tiles and underlay are not building materials for vat purposes. The supply and installation of such carpet is liable at the reduced rate subject to the 2 3rds rule. All other fixed floor coverings such as vinyl.

Other forms of flooring or floor covering such as linoleum ceramic tiles parquet and wooden floor systems are building materials. Published 29 august 2019. Find out which items you can or cannot claim a vat refund for under the diy housebuilders scheme. 1 november 2019 i d be worried if the owenrs of a carpet shop thought they were exempt from vat.

Value added tax consolidation act 2010 vatca 2010 ref section.