Author: stephen (Page 61 of 61)

Clearing out the orchard – Day 3

This time it is the turn of the brambles that have overgrown the existing dry stone wall to get some attention.  Removing them was made more difficult due to an old barbwire fence that was entangled in the undergrowth.  Carefully snipping this out a section at time using wire cutters made life a lot easier.  Fitting the metal blade to the brush cutter also made the job easier. 

Four hours and we had cleared out the 10 metre section of undergrowth.  It all went onto a bonfire in the middle of the orchard.  It is amazing how well this material burnt down.  There is only a small pile of ash left (which will go around the base of the apple trees – I am told that it is good for them.

Now you can see the wall that was previously hidden by the brambles



Brambles all gone – we will need to dig out the roots, but we can do this when the wall is re-built

Clearing out the orchard – Day 2

Well, I have been slowly clearing out the orchard – taking out the mass of undergrowth and the non-fruit trees.  It has been a slow task and when I look that the orchard itself, I am not sure that it has made that much difference.  However, when I look at the mass of vegetation that is on the “bonfire”, I begin to realise exactly how much material has been taken out. 

I am still clearing out material around the trees on the edge of the adjoining field as well cutting back the brambles that have engulfed the dry stone wall that lines the one edge of the field.  I am reluctant to pull too hard on the brambles as it is likely to damage what remains of the wall in the process.  So again this is slow work.



The cleared out orchard – the brambles have still to go

Another view of the orchard

The growing mound of vegetation

Dry stone walling – Day 5

Day 5 and the first section of wall is now finished. Yes, I know, it is only 2 metres long, but it does give an indication of what the finished wall will look like.

I was watching the weather forecasts this week and today was a cracker.  And with some holidays to use up at work, it was too good an opportunity to turn down. With one final push, I thought I might be able to finish this section.  With an early start, I was putting the coping stones on just after lunch.


First section of wall completed

It is difficult to think that it has taken 5 days over the last month to get this far.  I can’t help, but look at it and see all the imperfections.  However, I wonder what I would have thought of this a month ago before I started building my first dry stone wall.
 
Seeing a completed section is a real boost to both my enthusiasm and confidence.  It was surprising how quick the top half of the wall was to completed, compared to the bottom half.  I reckon the top half and the coping stones took 1 day, the foundations and the bottom half took 4.  However, I suspect I will now speed up given the enthusiasm engendered by finishing this first section.
 
The wall from the other side – ground level on this side of the wall is lower
I have looked back on the original posts (I started on this wall at the end of September) and reflected on what I had learnt……
 
 

VAT questions – answered

We asked our friendly VAT consultant (Stephen Fennell) for some advice and got the following clarification on the questions we had on VAT issues.  If you have questions around VAT, you can reach Stephen via his website: www.sef-vatconsultants.co.uk.

1.       Given that we are converting two cottages into one, I assume that we are eligible for the reduced rate of VAT (currently 5%).  Is this correct?
This is correct and further info can be found in Section 7 of 708. You can find the document here: http://customs.hmrc.gov.uk/channelsPortalWebApp/downloadFile?contentID=HMCE_CL_000513

2.       We are converting the barn on the end of the property into residential use.  This attracts a VAT rate of 0%.  Is this correct?
If a Builder is undertaking the work for you he would charge Vat at the reduced rate of 5% but if you were undertaking the work yourself you would be able to reclaim all of the Vat expenses on materials via the DIY Housebuilder Scheme

3.       When converting the barn, it will be extended.  What rate of VAT applies to this element of the build?
This would be deemed to be part & parcel of the barn conversion and follow the same vat line (reduced rate 5%)

4.       The proposal is to build a triple garage with home office space above.  What level of VAT will this attract?
If this were part of a ‘new build’ of a domestic dwelling the construction of the garages would be zero rated as per the domestic dwelling so adopting the same principles if the garages are constructed as part of the conversion process there is an argument that they could be supplied at the reduced rate of 5%. However the Vat man/woman may well argue differently and insist that the build of a non domestic stand alone building should be standard rated at 20% Vat. Your builder may have an opinion on this but just to be sure we could apply for a categoric ruling from HMRC.

5.       If different parts of the build (even if completed at the same time), attract different levels of VAT how is this handled?
The builder would be obliged to provide separate ‘Tax Invoices’ to show the work undertaken & the relevant vat rate applied.

6.       If we qualify for the reduced rate of VAT, we have to prove this to our build who will then only charge us at the reduced rate.  What form of evidence will satisfy HM revenues and custom?
The ‘onus’ is on the builder to provide the relevant evidence as to the correct Vat liability and this is usually in the form of planning consent, plans & correspondence from the Land Registry. In truth a Vat Inspector would loook at the narrative on the builder’s invoices to you and form his/her own opinion as to whether the builder has applied the correct Vat liability and then take issue with the builder if there is any doubt.
 

7.       Certain energy saving technology has a VAT rate of 0%.  How is this handled when dealt with via the main contractor?
As mentioned above i’ve attached PN 708/6 Energy Saving Materials for your information and this gives a comprehensive outline of the Vat treatment of the various energy saving technologies and their treatment for Vat purposes. Much depends on whether the they are being provided as anxcillary to the major supply or whether they are the major supply. The Public Notice seems to cover every eventuality & scenario.
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