The Value Added Tax (“Do-It-Yourself” Builders) (Refund of Tax) Regulations 1989

Contents

1Citation and commencement#

These Regulations may be cited as the Value Added Tax (“Do-It-Yourself” Builders) (Refund of Tax) Regulations 1989 and shall come into force on 1st January 1990.

2Interpretation#

In these Regulations–• “the Act” means the Value Added Tax Act 1983;• “claim” means a claim for refund of tax made pursuant to section 21 of the Act, and “claimant” shall be construed accordingly;• “prescribed form” means a form such as is contained in the Schedule to these Regulations or a form to the like effect which has been approved by the Commissioners;• “relevant building” means a building in respect of which a claimant makes a claim.

3Method and time for making claim#

A claimant shall make his claim in respect of a relevant building by–

(a)furnishing to the Commissioners no later than three months after the completion of the building a prescribed form containing the full particulars required therein; and

(b)unless the Commissioners otherwise allow, at the same time furnish 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 tax invoice, in respect of each supply of goods on which tax 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 tax 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 judgment, were likely to have been, incorporated into the building or its site.

4Revocation#

The Value Added Tax (“Do-It-Yourself” Builders) (Relief) Regulations 1975 are hereby revoked.

Schedule

Contains public sector information licensed under the Open Government Licence v3.0.

The Value Added Tax (“Do-It-Yourself” Builders) (Refund of Tax) Regulations 1989

1Citation and commencement#

2Interpretation#

3Method and time for making claim#

4Revocation#

Schedule

Defined terms · 4

Key facts

Connections

History · 1 version

1Citation and commencement#

2Interpretation#

3Method and time for making claim#

4Revocation#

Schedule