RCB/29/10 VAT—DIY Housebuilders and Converters VAT Refund Scheme – treatment of holiday homes

Part V16 Forms and other HMRC material

Part V16 Forms and other HMRC material | Commentary

RCB/29/10 VAT—DIY Housebuilders and Converters VAT Refund Scheme – treatment of holiday homes

Part V16 Forms and other HMRC material | Commentary

RCB/29/10 VAT—DIY Housebuilders and Converters VAT Refund Scheme – treatment of holiday homes

Revenue & Customs Brief, Issue 29. 15 June 2010

This Brief announces a change to the treatment of claims received by us under the provisions of the above Scheme in respect of holiday homes.

The effect of the change

Following a decision of the VAT Tribunal, we now accept that the DIY Housebuilders and Converters scheme applies to the construction of new holiday homes and to the conversion of non-residential buildings into holiday homes. Any refund of VAT is subject to the conditions of the Scheme being met.

Guidance for the scheme is attached to application forms as follows:

— VAT 431NB: VAT refunds for DIY housebuilders (new houses)
— VAT431C: VAT refunds for DIY housebuilders (conversions)

Both of these forms (including guidance) are available from the Forms section of our Library.

Background

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RCB/29/10 VAT—DIY Housebuilders and Converters VAT Refund Scheme – treatment of holiday homes

Part V16 Forms and other HMRC material

RCB/29/10 VAT—DIY Housebuilders and Converters VAT Refund Scheme – treatment of holiday homes

RCB/29/10 VAT—DIY Housebuilders and Converters VAT Refund Scheme – treatment of holiday homes

The effect of the change

Background

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RCB/44/10 VAT — change in the tax treatment of business entertainment of overseas customers

RCB/47/10 VAT — secondary legislation to implement the VAT Technical Directive, the VAT rate increase and other miscellaneous changes

RCB/48/10 Intrastat – thresholds from 1 January 2011

RCB/49/10 VAT—proposals to simplify the “change in use” provisions

RCB/50/10 Proposed changes to the option to tax for supplies of land and buildings (anti-avoidance rule). The introduction of a new “2 per cent occupation rule”

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RCB/54/10 The European Court of Justice (ECJ) Judgment in AXA UK plc

RCB/1/11 VAT and AMLD—HMRC's treatment of electronic lottery machines and bingo machines

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RCB/29/10 VAT—DIY Housebuilders and Converters VAT Refund Scheme – treatment of holiday homes

Part V16 Forms and other HMRC material

RCB/29/10 VAT—DIY Housebuilders and Converters VAT Refund Scheme – treatment of holiday homes

RCB/29/10 VAT—DIY Housebuilders and Converters VAT Refund Scheme – treatment of holiday homes

The effect of the change

Background

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