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No VAT zero-rating where dwelling constructed in furtherance of a business

Copyright © 2025 LexisNexis
Published on: 10 December 2012
Published by a LexisNexis Property expert

Article summary

DIY builders can obtain a refund for VAT they incur in building a dwelling. However, VAT could not be recovered where the builder constructed a dwelling in the course or furtherance of a business.

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Jurisdiction(s):
United Kingdom

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