The New Domestic Reverse Charge VAT

From 1st March 2021, HMRC is introducing Domestic Reverse Charge VAT for supplies of construction services which fall within the scope of the CIS Scheme.

We would like to state that Waverley have confirmation from HMRC that the supply and installation of Blinds, Curtains and Tracks are exempt from CIS, and as such are outside the scope of the Domestic Reverse Charge VAT scheme.

Please see letter from HMRC confirming this here:

Please ensure your records are amended so that normal VAT rules apply to our supplies of Blinds, Curtains and Tracks.

So – in summary:

Blinds:

Not in the scheme

Curtains & Tracks:

Not in the scheme

Stretch Ceilings:

In the scheme

Canopies & Awnings:

In the scheme

Below is a flowchart from HMRC as a helpful illustration