The Value Added Tax Regulations 1995

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

Interpretation of Part XXIII U.K.

200.  In this Part—

“claim” means a claim for refund of VAT made pursuant to section 35 of [F1 , or paragraph 18A of Schedule 9ZA to,] the Act, and “claimant” shall be construed accordingly;

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

Textual Amendments

F1 Words in reg. 200 inserted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 89 (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

Commencement Information

I1 Reg. 200 in force at 20.10.1995, see reg. 1

Method and time for making claim U.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 [F2 the 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

F2 Words in reg. 201(a) substituted (15.8.2009) by The Value Added Tax (Amendment) (No. 3) Regulations 2009 (S.I. 2009/1967), regs. 1, 7

Commencement Information

I2 Reg. 201 in force at 20.10.1995, see reg. 1

[F3 201A.   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.]

Textual Amendments

F3 Reg. 201A substituted (15.10.2012) by The Value Added Tax (Amendment) (No. 2) Regulations 2012 (S.I. 2012/1899), regs. 2(2), 21