TVA on barn conversion?

[zeb]

Is it 5.5% or 19.6%?

No part of it has ever been a house so I presume labour and materials are charged at 19.6%

[Blanche Neige]

Zeb

I think you are right but I am sure someone on here who is  in the building trade will be able to give the correct answer.

[andyh4]

Zeb

19,6% for anything that is change of use (barn conversion) - 5,5% for renovation work to an existing habitation - including extending it into previously non habitable areas - outbuildings or attic for example.

I have both (barn conversion plus extension of the house into an attached stable) and have the devis and receipts showing the difference - so the central heting boiler in the stable is 5,5%, while the underfloor heating in the barn which is fed from the boiler is 19,6% - confusing at times, but I think I see the sense in it.

[Monika]

I found those two sites (recommended on this forum) very useful (and not too difficult to understand with my french): www.batitel.com/revues/tva,php and www.devistravaux.com/fich-practique_l.html. I hope I have copied them O.K otherwise they are on page 9 of the Home renovation

[Val_2]

You have a Permis de Construire I would imagine which instantly makes it 19,6% as you are in fact,creating a brand new dwelling. However and I speak from experience of dealing with the authorities on such a job, it MAY be allowed for the ground floor works to include putting in doors and windows,insulation,plasterboarding etc to be at the lower rate of 5,5% which is what our case has turned out to be,but because there has never ever been an upstairs ALL works above the downstairs ceiling including the new roof has been charged at the 19,6%. I always urge people to get a letter clarifying where they stand from the local TVA people and you can always go along and have a chat showing all your details which is what our clients did but unfortunately they didn't speak french and confused the chap down there by saying it was their main house they were renovating. It was only when he rang me to confirm this that I put him right and got a right pain in the neck from the clients, but then it will be us in trouble and have to refund the difference when the authorities do their checks on accounts and Taxe d'Hab etc.

[Anton Redman]

Just to further muddy the water. If you as an individual build a new house and sell within five years then a first fairly lrage slice of the proceeds becoem output TVA which you have to pay to the state. Never checked but am pretty sure there is an apportionment rule on proceeds of property sold within five years of partial conversion.