VAT 2/3rd rule

hi all, can some1 tell me what total invoice should be charged?

non-vat reg builder providing materials and labour. labour will cost more much than the materials. in giving an invoice is the net amount the cost of the materials (INCLUDING THE VAT) as he is non-VAT reg? together wiith the labour grossed up at 13.5% ?

If he is not VAT registered then he shouldn't include VAT on his invoice. 2/3rd rule shouldn't apply!
VAT is only put on invoices to show how much is being collected for Revenue and since he is not registered to collect VAT he shouldn't collect any.

What he 'charges' is another matter!
Since he is not registered he will charge you the real cost of materials to him. If he bought materials valued at €100 + VAT of €13.50 (since he can't claim back VAT paid) total €113.50.
His charge for labour should be whatever was agreed €xxx.xx (no VAT applied).