PART XXIIIREFUNDS TO “DO-IT-YOURSELF” BUILDERS
Interpretation of Part XXIIII1200
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.
Method and time for making claimI2201
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.
F2201A
The relevant form for the purposes of a claim is—
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.