So having read the material on VAT rules, I have a number of questions.  Fortunately, we know a VAT professional and will get some advice (and hopefully) some answers.  I’ll post them here once I have them.  In the meantime, here are the questions:
  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?
  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?
  3. When converting the barn, it will be extended.  What rate of VAT applies to this element of the build?
  4. The proposal is to build a triple garage with home office space above.  What level of VAT will this attract?
  5. If different parts of the build (even if completed at the same time), attract different levels of VAT how is this handled?
  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?
  7. Certain energy saving technology has a VAT rate of 0%.  How is this handled when dealt with via the main contractor?

Update: You will find the answers here.