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The Value Added Tax Regulations 1995

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Changes over time for: PART XXIII

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PART XXIIIU.K.REFUNDS TO “DO-IT-YOURSELF” BUILDERS

Interpretation of Part XXIIIU.K.

200.  In this Part—

“claim” means a claim for refund of VAT made pursuant to section 35 of the Act, and “claimant” shall be construed accordingly;

“relevant building” means a building in respect of which a claimant makes a claim.

Commencement Information

I1Reg. 200 in force at 20.10.1995, see reg. 1

Method and time for making claimU.K.

201.  A claimant shall make his claim in respect of a relevant building by—

(a)furnishing to the Commissioners no later than 3 months after the completion of the building [F1the relevant form for the purposes of the claim] containing the full particulars required therein, and

(b)at the same time furnishing to them—

(i)a certificate of completion obtained from a local authority or such other documentary evidence of completion of the building as is satisfactory to the Commissioners,

(ii)an invoice showing the registration number of the person supplying the goods, whether or not such an invoice is a VAT invoice, in respect of each supply of goods on which VAT has been paid which have been incorporated into the building or its site,

(iii)in respect of imported goods which have been incorporated into the building or its site, documentary evidence of their importation and of the VAT paid thereon,

(iv)documentary evidence that planning permission for the building had been granted, and

(v)a certificate signed by a quantity surveyor or architect that the goods shown in the claim were or, in his judgement, were likely to have been, incorporated into the building or its site.

Textual Amendments

Commencement Information

I2Reg. 201 in force at 20.10.1995, see reg. 1

[F2201A.  The relevant form for the purposes of a claim is—U.K.

(a)form VAT 431NB where the claim relates to works described in section 35(1A)(a) or (b) of the Act; and

(b)form VAT 431C where the claim relates to works described in section 35(1A)(c) of the Act.]

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