Find out which items you can or cannot claim a vat refund for under the diy housebuilders scheme.
Vat on carpets.
However it excludes stuck down carpet.
Carpets carpet tiles and underlay are not building materials for vat purposes.
Published 29 august 2019.
The vat meaning of building materials 13 1 the importance of building materials if youʼre a contractor supplying zero rated or reduced rated services described in this notice the building materials you supply with those services and incorporate in the building or its site will also be zero rated or reduced rated.
Other forms of flooring or floor covering such as linoleum ceramic tiles parquet and wooden floor systems are building materials.
Carriage with materials cattle grids only if it is a.
Value added tax consolidation act 2010 vatca 2010 ref section.
All other fixed floor coverings such as vinyl.
1 november 2019 i d be worried if the owenrs of a carpet shop thought they were exempt from vat.