Our new self build home has to be built in two stages to fulfil planning. The council has seen plans for both phases and has indicated the second phase is likely to be approved. We will not move in to the house between each phase.

Can we claim VAT on items invoiced for and installed in phase one after the house has been signed off as habitable by the building inspector (whilst we wait for approval for phase 2) e.g. lighting flooring? Also can we claim for items used in stage two?

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