VAT - Immovable Property

accsvalue

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A VAT-registered sole trader (plumber) based in Dundalk performs work on a business property in Newry. Does he have to register for UK VAT or can he just charge zero VAT on the reverse charge basis?
 
I think the plumber would be obliged to register for VAT in the UK, unless they were working as a sub-contractor - if that's the case, the supply can be zero rated.

The place of supply is UK as the work relates to an immovable property - the reverse charge cannot apply even if it is a business to business service because it is a construction operation. There is no minimum turnover registration threshold for work connected with immoveable property. Seems a bit onerous especially if you are only doing one off work.

Check out the Revenue VAT Leaflet on "VAT treatment of services connected with Immovable Property"
 
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