The Value Added Tax (Refunds to “Do-It-Yourself” Builders) (Amendment of Method and Time for Making Claims) Regulations 2023

Amendments to the Value Added Tax Regulations 1995

2.—(1) The Value Added Tax Regulations 1995(1) are amended as follows.

(2) In regulation 4B(1)(2)—

(a) omit the “and” after sub-paragraph (i);

(b) after sub-paragraph (j), insert—

“; and

(k) claim(3) under regulation 201(4) (claim for refund of VAT made pursuant to section 35(5) of, or paragraph 18A of Schedule 9ZA(6) to, the Act(7).”

(3) Regulation 201 is renumbered as paragraph (1) of that regulation and is further amended in accordance with paragraph (4) of this regulation.

(4) In paragraph (1) (as renumbered)—

(a) for sub-paragraph (a) substitute—

“(a) furnishing to the Commissioners no later than 6 months after the completion of the building a claim on such relevant form as may from time to time be specified in a notice published by the Commissioners, containing the full particulars required therein(8), and”;

(b) in sub-paragraph (b)—

(i) omit sub-paragraph (ii);

(ii) omit the “and” at the end of sub-paragraph (iv);

(iii) after sub-paragraph (v), insert—

“, and

(vi) where the claim relates to a residential conversion from a derelict building or shell, such evidence of the non-residential status of the building prior to its conversion as may be specified by the Commissioners in a public notice.”

(c) after paragraph (1) (as renumbered), insert—

“(2)   A notice published from time to time by the Commissioners under paragraph (1)(a) may specify different forms for different purposes.”.

(5) Omit regulation 201A(9).

(1)

S.I. 1995/2518 (“the Value Added Tax Regulations”); for relevant amendments see footnotes below.

(2)

Regulations 4A and 4B were inserted into S.I. 1995/2518 by S.I. 2012/1899. Regulation 4B was amended by S.I. 2013/701 and S.I. 2014/548. Regulation 4A allows communications with the Commissioners that are specified in regulation 4B to be made by means of an electronic communications system so long as that system takes a form approved by the Commissioners in a specific or general direction. The relevant direction can be found at https://www.gov.uk/government/collections/electronic-business-commissioners-directions--2 .

(3)

See definition of “claim” in regulation 200 of the Value Added Tax Regulations. Regulation 200 was amended by S.I. 2020/1545.

(4)

Regulation 201 was amended by S.I. 2009/1967.

(5)

Section 35 was amended by section 30 of the Finance Act 1996 (c. 8), paragraph 4 of Schedule 29 to the Finance Act 2012 (c. 14), section 43 of, and paragraph 37 of Schedule 8 to, the Taxation (Cross-border Trade) Act 2018 (c. 22) and S.I. 2001/2305.

(6)

Schedule 9ZA was inserted into VATA by paragraph 2 of Schedule 2 to the Taxation (Post-transition Period) Act 2020 (c. 26). Paragraph 18A was inserted into Schedule 9ZA by S.I. 2020/1544 and amended by S.I. 2021/1165.

(7)

See definition of ‘the Act’ in regulation 2(1) of the Value Added Tax Regulations.

(8)

The public notice and forms for making claims are available at https://www.gov.uk/vat-building-new-home. Hard copies of the notice and paper forms are available free of charge on request from the DIY and House Building VAT Enquiries Team, telephone [phone].

(9)

Regulation 201A was inserted into S.I. 1995/2518 by S.I. 2009/1967 and substituted by S.I. 2012/1899.