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

• Citation: S.I. 1989/2259
• Sections: 4

Section 1 Citation 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.

Section 2 Interpretation

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.

Section 3 Method 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.

Section 4 Revocation

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