We recently had a borehole drilled for our self build project. The actual drilling of the borehole was zero rated for VAT, however the company who are installing the pump want to charge us VAT. Is borehole pump installation something which should be zero rated?

I understand that if the pump is supplied and installed by this company we will be unable to reclaim VAT at a later date so wanted to get this sorted out before they issue our invoice.

  • Lucy Clark

    I would love to know the answer as in similar position. Can you reclaim on waste teratment plant aswel?

  • Stephen Margerison

    I would say a big YES !!! provided your invoice for the items are included in your final invoice for "self build" claim, it is part of the build. The VAT office issue a leaflet that explains what can be claimed for and what cannot. So for example with floor tiles you can reclaim the VAT, as these are a fixture, carpets are not allowed as are not fixed. hope this helps, and with all due respects don’t ask people ask your VAT office, they are more helpful than you may think ! regards, SKM.

  • Anonymous

    Stephen, you answered the question for a new build, but does the same apply to a renovation/replacing an existing heating system where different VAT reclaim rules apply?

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