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Written by:
Bas Hollenberg


Home or garden refurbishment or repairs in 2014

If you have been considering home (or garden) improvements, now would be the perfect time to hop to it, as the value-added tax rate for labour performed in connection with renovation work has been temporarily (until the end of the current calendar year) reduced from 21% to a much kinder 6%.

We would point out that:

  • the scheme is confined to homes that are at least two (2) years old,
  • the work has to be completed before the current year is out. Advance payments made in connection with work to be performed after 1 January 2015 will not be eligible for the 6% regime,
  • the value-added tax rate is to go back up to 21% with effect from 1 January 2015;
  • equipment rental and contractor’s call-out charges also come under the 6% regime;
  • the reduced tax rate does not extend to include (building) materials.

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