We are buying a new build property and we are paying VAT at 5% on that property. During the build process we are having additional work done. For example we are having additional windows installed, more electrics, better sanitary ware, pool, additional kitchen cupboards and an island. These are all charged as “extras” but I am confused about what level of VAT we should be paying. Should VAT on the “extras” be charged at 5% or 19% VAT.
In the UK new builds are VAT free. When we bought a new build some years ago we did not pay VAT on any extras provided they were done during the initial build stage.
