A piece of good news that is of great interest personally and I’m sure of interest to many people planning conversions and other projects, is that the installation of solar thermal & PV panels, combined-heat & power systems, biomass systems and water & ground source heat pumps will no longer require planning permission, so long as there is no negative impact on neighbours or the area. In future these developments will be included as permitted developments under the General Permitted Development Order.

Negative impact is assessed in part by the profile of any panels installed, roof mounted panels must not extend more than 200 millimetres from the roof and ground mounted panels must not be more than four metres above ground level or more than five metres from the boundary of the property. Additionally, equipment should be sited to ‘minimise its effect on the amenity of the area’ and ‘removed as soon as reasonably practicable‘ if no longer used. (Italicised quotes are from the Statutory Instrument, see below for more details).

Wind turbines and air source heat pumps are not included within the current legislation, but will follow.

This came into effect from April 6th 2008.

Good news for me as I’m currently waiting for a response from the local planners asking if I need permission for ‘in-roof’ panels. Having read through the Statutory Instrument I don’t.

Read more >>

Solar power homes get the go-ahead for April

The actual legislation: Statutory Instrument

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I thought it was about time to review the VAT situation regarding the barn to ensure that my understanding is correct, so an overview of the current legislation follows with appropriate extracts.

My apologies if any of this reads a strangely, I wanted to keep as much of the wording from the official sources intact to avoid incorrect paraphrasing or misquoting. My focus in reading these documents has been very much on barn conversions so again my apologies if your interests lie elsewhere.

Notice 719: VAT refunds for ‘do it yourself’ builders and converters

Who can claim?
You can claim if you buy…eligible goods and services – that are used to…convert a non-residential building into a qualifying: dwelling or communal residential building

Do I need to do the work myself?
You can claim for eligible goods you buy and give to your builder to incorporate into the building (or its site) provided that the work is done before the date of completion

Conversions of non-residential buildings
What is a ‘non-residential conversion’?
A ‘non-residential conversion’ takes place when…the building (or part) being converted has never been used as a dwelling - and it is converted into a building…‘designed as a dwelling’

Examples of a ‘non-residential conversion’ include the conversion of:
…an agricultural building (such as a barn) Hooray!…

Will I be charged VAT on goods?
Retailers and builder’s merchants charge VAT at the standard-rate on most items they sell.

Builders, however, charge VAT on ‘building materials’ that they supply and ‘incorporate’ in a building (or its site) at the same rate as for their work. So, if their work is zero-rated or reduced-rated, then so are the ‘building materials’. This does not apply to ‘non-building materials’ (the VAT on which you cannot claim), which remain standard-rated.

Take care to ensure that you are charged the correct amount of VAT, as you can only reclaim VAT that has been correctly charged.

On what goods can I claim VAT?
You cannot claim for:

• fitted furniture, other than fitted kitchen furniture…
• most electrical and gas appliances…
• carpets, underlay and carpet tiles…
• garden ornaments, sheds and greenhouses;
• plant, tools and equipment;
• consumables that are not actually incorporated in the building (e.g. sand paper, white spirit, etc.);
• building land…

[Building materials are] the articles [that] are ‘incorporated’ in the building (or its site).
[There is a list of acceptable building materials in section 8.11 Examples of items ‘ordinarily’ incorporated in a building]

9.1 Will I be charged VAT on services?
For conversions, a builder can sometimes charge VAT at the reduced rate of 5% or, if you are a housing association, at the zero rate.

If…you are carrying out the conversion of a non-residential building…you can claim the VAT charged by your builder for converting the building.

Further information on the liability of builder’s services and how they tax goods is explained in Notice 708 Buildings and construction [see below]

Can I make claims as the work progresses?
No. You can only make a single claim when the construction or conversion of the building is completed.
…Claims must be made no more than three months after the construction or conversion is completed…
…a building can be regarded as still under construction up until the date when a certificate of completion is issued by the local planning authority.

Notice 708: Buildings and construction [download only]

Who should read this notice?
You may find this notice useful if you:
• are a contractor or sub-contractor;
• are a developer;
• need to issue a certificate in order to obtain zero-rated or reduced-rated building work…

VAT liability - Construction services
The construction of a new building and work to an existing building is normally standard-rated. There are, however, various exceptions to this.
…
Other [(than the conversion for a housing association of a non-residential building into a qualifying dwelling or communal residential building)] conversions of premises to a different residential use. [i.e a barn conversion] … Rate of VAT 5%

Builders, however, charge VAT on ‘building materials’ that they supply and incorporate in a building (or its site) at the same rate as for their work.

So in summary:

• Builders should charge a VAT rate of 5% on materials that they source and their labour costs.
• Following completion of the building a claim may me made to HMRC for any VAT that has been paid (at either the full or reduced rate). This must be within three months of completion and is a one-off event (i.e. no second chance) so keep all those invoices.

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It is only over the last few months that I’ve become aware of the concept of the healthy house. This is a design approach that focuses on the effects upon human health of the design, materials, building alignment & layout of our built environment.

In the best tradition of ‘Top-10 lists’, here’s my ten key considerations of healthy house design. Each is accompanied by some basic notes; with more detail given in the posts that each heading links to.

Air Quality
Whilst modern insulation pushes us toward living in an air-tight cocoon, our needs for clean & fresh air push us in the other direction.

Allergy Free
With allergies becoming a modern epidemic we need to ensure the materials we employ do not exasperate an already harmful situation.

Colour
We are only beginning to understand the effect that the colours that surround us have on our moods and motivations.

Cooling
Too-hot / too-cold – cooled in the Summer / heated in the Winter.

ElectroPollution
Another aspect of our environment we are only now starting to understand is the impact on us of the electro-magnetic fields that we weave around ourselves with electrical goods and metals.

Heating
If we use radiant heat, that warms us like the sun, do we gain the added vitality of a warm sunny day? Do traditional hot water, radiator systems drain and tire us?

Light
Natural or artificial & the impact it has on us from dawn until dusk.

Mould
Humidity levels contribute to mould growth; modern bathing habits contribute to humidity…mould spoors cause asthma, therefore, control mould.

Size, space and proportions
From basic considerations such as the practicalities of room sizes to sacred geometry.

Sound
Not only is silence golden, but sound can tie us to our surroundings, sooth us or excite us. But no-one likes the constant drone of traffic as the theme tune of their life.

These are what I feel are the 10 key design drivers we need to consider when designing our home in a healthy and to some degree sustainable, ecological & environmentally sensitive manner. If you don’t agree or have something to add them please add your comments.

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Now often quoted in building or building part specification, a U-value is placed upon an assembly of components to rate how well that assemblage performs in terms of energy efficiency.
It is important to note that the U-value relates to the performance of the assemblage as a whole. For example, the U-value of a window unit […]

There is an update to this post at … VAT for barn convertors update December 2007
Having been confused by the VAT treatment around barn conversions for some time, I thought I’d better get the situation clear before going any further. This is a summary of the VAT situation currently:
Conversion of a building to a residence […]