As a business your gigabit broadband voucher is worth £3500 rather than £1500 for a residential premise. It is therefore very helpful to the scheme if you can validate your voucher as a business operating from the address where you want ultrafast broadband.
Please note that the broadband vouchers are not liable to VAT; they are VAT-exempt. There is a somewhat misleading statement on the validation page (“I agree to pay all VAT charges related to the new GBVS connection”) – but in fact there are none because the vouchers are exempt. Of course when you sign up for the new full-fibre service with a service provider, your bills will be subject to VAT in the normal way.
The main puzzle is what to enter in the “Company registration” box. This question says “Enter your registered company number as it appears at Companies House” – but in fact you can put other information in this box if you are not a limited company registered at Companies House.
A) If you are a limited company, then
- Validate the voucher as “Business”
- Additional Information required: Company Registration Number
- How to submit the evidence: Please enter your company registration number in the ‘company number’ box on the form.
- Please note: If the checks against this business show a different premise, you may be asked to provide additional proof of trading from this address.
B) If you are not a limited company, but you are VAT-registered
- Validate voucher as: Business
- Additional Information required: VAT Number
- How to submit the evidence: Please enter this information into the ‘company number’ box on the form and specify what type of number it is (instead of a company registration number).
For example: VAT XXXXXX
- Please note: If the checks conducted show a different premise, then you may be asked to provide additional proof of trading from this address.
C) Registered charity
- Validate voucher as: Business
- Additional Information required: Charity registration number
- How to submit the evidence: please enter this information into the ‘company number’ box on the form and specify what type of number it is (instead of a company registration number).
For example: Charity XXXXXX
- Please note: If the checks conducted show a different premise, then you may be asked to provide additional proof of trading from this address.
D) Any other business
- Validate voucher as: Sole Trader
- Additional Information required: UTR (Unique taxpayer reference) Number OR copy of recent bank statement, OR non-domestic rates bill.
- Other documentation, such as business-related utility bills, may be acceptable in special conditions if combined with other documentation.
- How to submit the evidence: If submitting a UTR number it should as an attached file on official HMRC documentation (it can be a copy of a letter or screenshot of your HMRC account with the full details).