The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
This guidance note provides details of the DIY builders scheme. The scheme allows people to claim refunds of VAT incurred in relation to some goods and services used for certain non-business construction or conversion works.
Broadly, it may be possible to use the scheme where someone is:
Building a new home and VAT
A claim for a refund of VAT incurred on goods and services can only be made under the DIY builders scheme where the following conditions are satisfied:
VATA 1994, s 35; VCONST24100
These conditions are explained in this guidance note.
A claim can only be made under the DIY builders scheme when relevant works are carried out.
Relevant works include:
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