I’ve just joined the trust of our local community centre’s trust. Through researching the gov’t’s VAT guidance I have discovered that our two main buildings should qualify (14.7.4: village hall or similar building) for construction at zero rating. This means we don’t have to add 20% VAT to rebuilding sum insured on our property insurance (quite a saving in premium). I am now thinking that the solar panels installed on one of the buildings a year or so ago on which we paid standard VAT (which we can’t reclaim) should have been zero rated. Can we seek a reimbursement?
For new builds (including a village halll or similar) the main contractor should not charge you VAT on all materials normally incorporated in a new dwelling — all construction materials, fittings such as solar panels, boilers, sewage treatment plants etc.
If you were charged VAT, you may need to ask the supplier to re-issue the invoices.
If not new build, standard VAT applies to solar panels.