About the Landscape Juice Network

Founded in 2008. The Landscape Juice Network (LJN) is the largest and fastest growing professional landscaping and horticultural association in the United Kingdom.

LJN's professional business forum is unrivalled and open to anyone within within the UK landscape industry

LJN's Business Objectives Group (BOG) is for any Pro serious about building their business.

For the researching visitor there's a wealth of landscaping ideas, garden design ideas, lawn advice tips and advice about garden maintenance.

PRO

There is often confusion about how and when to charge (or what you pay if you are a customer) on new build properties.

Here's what HMRC says:

You can zero-rate the work you do on the building itself - as long as the work relates to its construction. This also applies if you're a sub-contractor who's working for another builder. You can also zero-rate work that is closely connected to the building project.

If you hire out goods to your customer then you must always charge VAT at the standard rate. But if you supply plant with an operator - like a digger and a driver - then you can zero-rate the charge as long as you meet all the other conditions for zero-rating.

For design work:

Professionals like architects, designers and surveyors must always standard-rate the services they supply. But if you provide a single 'design and build' contract to a customer for a new house or flat then the whole of what you charge qualifies for zero-rating. A design and build contract means that the architect or designer is working for you and not for your customer.

Works that can be zero rated:

  • creating access such as paths, driveways, patios, roads and parking areas
  • making security features such as walls and gates
  • basic soft landscaping - this means putting down top soil and laying grass - but only if this is required by the terms of the planning consent

You can't zero-rate the following work:

  • landscaping, apart from the minimum that's required by the planning consent
  • constructing external tennis courts and swimming pools - these are always standard-rated for VAT

More here: http://www.hmrc.gov.uk/vat/sectors/builders/new-houses.htm

You need to be a member of Landscape Juice Network to add comments!

Join Landscape Juice Network

Votes: 0
Email me when people reply –

LJN Sponsor

Advertising

PRO

How Do You Qualify A Sales Lead?


I don't know about you, but our phones and emails are starting to get busy with enquiries. I've learned over the years that it's all too easy to answer the phone, arrange a consultation and then spend a couple of hours with a prospective client…

Read more…
Comments: 0