Readers' forum : Football pool

14 June 2016

Issue: 4554 / Categories: Forum & Feedback

VAT on a swimming pool installed in a luxury house

I have a client whose business activity is to supply and install luxury swimming pools. Usually this work is carried out in very exclusive new homes. He has quoted to do a job for a footballer who is claiming that the work should be zero-rated for VAT purposes. The basis for this claim is that although he moved into the house in 2010 the swimming pool was an uncompleted part of the development. Apparently the house design included space for the pool (it is an indoor pool) but it was not actually installed. This was to save cash on the deal at the time it was completed.

The footballer’s adviser is saying that the work should therefore be classed as a building service relevant to a new dwelling and should be zero-rated. Is this correct? He also added that no certificate of completion has ever been...

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