VAT Advice From A Specialist

Berthold Bauer Property VAT Consultants would like to take this opportunity to remind you that we offer a FREE VAT Advisory Service for queries relating to VAT relief on building and construction for any Architectural practice.


A brief reminder, by default VAT is levied at the Standard Rate on all construction works apart from the following-

· New build residential units - presuming full demolition of prior structures, bar any mandatory facade retention.

· Alteration works, with Listed Building Consent, to Listed Buildings. (being in a Conservation Area is not sufficient)

· Conversion of non-residential buildings into residential use.

· Altering the number of dwellings in a building; such as increasing / decreasing the number of flats, houses into flats etc.

· Renovation of dwellings uninhabited for more than 2 years.

· Certain new builds and extensions to charitable buildings.

· Commercial developments.



Professional fees always attract VAT at the Standard Rate and usually result in an irrecoverable VAT burden.

VAT relief is not automatic and needs to be proven to the Contractor along with a suitable apportionment showing precisely where VAT relief may be applied. As it is the sole responsibility – and liability – of the Contractor to account for VAT correctly; they must charge VAT in full if no apportionment is provided (or indeed if they are not comfortable undertaking an apportionment themselves).



If you have any queries regarding VAT then we are happy to offer our FREE expert VAT advice either via email vat@bbvat.co.uk or on 0871 288 7266.



Alternatively, we will be running another CPD VAT seminar on September 27/28th in Birmingham. Here we will be covering various case studies on VAT and HMRC approvals, plus increase you’re VAT Knowledge and discover how you can make savings for your clients.



If you would like to reserve a place or have further information please email: rosie.kelly@bbvat.co.uk .

Green Architecture and The Passivhaus Standard

In 1991 the first ever dwelling to meet the passivhaus standard was constructed. With energy consumption remaining at less than 10kWh per square metre over a year, energy saving is somewhere in the region of 90% when compared to traditionally built homes. It is no wonder that interest in applying the passivhaus standard is increasing.

The standard was first developed by Prof Bo Adamson and Prof Wolfgang Feist due to the problems of increasing demand for fossil fuels and global warming. A solution was needed for these issues and so the passivhaus standard was born.

The simplicity of the standard is its strength; build a house that has excellent thermal properties, is completely airtight and then ventilate the house mechanically. That is more or less it. Adding further energy efficient systems such as solar panels are entirely optional. Adding rainwater harvesting and greywater recycling to further enhance the green aspects of the build will help to make it more environmentally friendly.

Using this standard, an energy efficient building can be built anywhere…including Antarctica! To gain the thermal properties required by the standard, triple glazing, super insulation and a ground heat exchanger are all important.

Regular testing and user feedback indicates that the interior of a passivhaus does not fall below 16 degrees Celsius even during the coldest winter months and despite a mechanical ventilation system the indoor air quality remained good.

This standard is not only suitable for residential homes but can be used for any building, industrial or commercial, to reduce fuel bills. In the face of climate change this is a massive step in the right direction and there are now examples of passivhaus buildings in every European country as well as the USA, Canada, China, Japan and Australia.

Passivhaus is a global solution to a global issue and is going to become ever more popular. Whilst it is relatively easy to adopt the standard for a new build it is difficult to refurbish a building to the standard without undertaking major works.
However, even when a building is refurbished using “passivhaus-suitable components” but does not meet the necessary criteria to receive certification, the building will still benefit greatly from the use of the energy efficient materials.

It is worth noting that although a passivhaus retrofit may need planning permission, the local planning department should look favourably on the project and your architect will be able to advise you on this.

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