Commentary

V7.391 DIY housebuilders—introduction

Part V7 Tax planning
Part V7 Tax planning | Commentary

V7.391 DIY housebuilders—introduction

Part V7 Tax planning | Commentary

DIY refund scheme

V7.391 DIY housebuilders—introduction

As discussed in the previous section, the construction and sale of a new dwelling is zero-rated. The aim of the DIY (do-it-yourself) Refund Scheme is to give private individuals not in business or registered for VAT the chance to recover VAT on the relevant costs of certain building projects where the works involve the creation of a dwelling. The scheme is intended to ensure that there is no fiscal disadvantage to those citizens that choose to construct (or convert) their own dwellings. The main works where a claim could be made are as

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