Conservatory VAT Barn Conversion

If you are considering adding a conservatory or orangery to a barn conversion or other agricultural building, you are entering a minefield of rules and regulations. Consider this:

• If a barn is Listed, the provision that a new conservatory will be zero rated for VAT has been discontinued from the 1st October 2012. However, it is very difficult to obtain Planning Approval and Listed Building Consent for a conservatory on a listed barn.
• If the barn is going through a conversion from an agricultural property, you may be eligible for a reduction in VAT to the 5% rate.
• If the barn is a Listed Property or has already been lived in, your conservatory will be subject to VAT at the standard rate of 20%

If applicable, your builders should charge a VAT rate of 5% on materials that they source and their labour costs. If you are buying materials yourself, you should make a VAT claim to HMRC within three months of completion.

Whatever stage of development the barn is in, and prior to any development wherever possible, you should apply for Planning Consent as soon as possible and take advice from a local VAT inspector at the same time. You can also Contact Us for our best interpretation of the rules and further clarification if needed.

• Conservatory VAT
• The VAT treatment for Listed Buildings
• The VAT treatment at the Zero Rate for New Buildings
• The Zero, 5% and 20% VAT Rates for Barn Conversions
• How VAT is applied at the 5% Rate for Uninhabited Buildings
• What happens if the zero rate is offered or asked for illegally