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.
Individuals who purchase the