So at last I’m looking at the VAT reclaim on the barn again. I think the last time I seriously discussed it here was back in 2009 when I very foolishly stated ‘My own VAT reclaim will be due soon – by early Summer at the latest‘ — ahhhh, the innocence of my (relative) youth!
The first thing I was struggling to get straight was what the VAT rate has been over the period of the conversion. So here’s a summary I assembled from across the web, in reverse chronological order:
- On 4 January 2011 VAT was raised to 20%
- On 1 January 2010 VAT returned to 17.5%
- On 1 December 2008 VAT was reduced to 15% temporarily
- In 1991 VAT rose to 17.5%
- In 1979 VAT was consolidated to a single rate of 15%