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Official guidance
VAT Construction

VCONST24000 · DIY builders and converters VAT Refund Scheme - eligibility of claims

  • VCONST24010 · About this section
  • VCONST24100 · Entitlement to refund
  • VCONST24150 · Condition 1: VAT must be chargeable
  • VCONST24200 · Condition 2: were relevant works carried out?
  • VCONST24250 · Condition 3: did the claimant carry out the relevant works?
  • VCONST24300 · Condition 4: were the works carried out lawfully?
  • VCONST24350 · Condition 5: were the works carried out otherwise than in the course or furtherance of any business?
  • VCONST24400 · Condition 6: is the claim for eligible goods and/or services?
  • VCONST24450 · Condition 7: have the goods and services been used in the construction or conversion before the date of completion?
  • VCONST24500 · Condition 8: is the claim made in the correct manner?
  • VCONST24550 · Condition 9: is the claim in time?
  • VCONST24600 · Condition 10: have the correct supporting documents been furnished?
  1. DIY builders and converters VAT Refund Scheme - eligibility of claims: contents
  2. DIY builders and converters VAT Refund Scheme - eligibility of claims: condition 10: have the correct supporting documents been furnished?

VCONST24600 | DIY builders and converters VAT Refund Scheme - eligibility of claims: condition 10: have the correct supporting documents been furnished?

From HM Revenue & Customs · VAT Construction

A checklist of required documents is provided in DIY guidance at:

  • VAT refunds for new builds if you're a DIY housebuilder - Making your claim

  • VAT refunds for conversions if you're a DIY housebuilder - Making your claim

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