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Posted Sun, 04 Aug 2024 23:03:09 GMT by samddill Dill
I’ve recently bought a repossessed self-builder property. The property has yet to receive full Building Control sign-off and I believe VAT has never been reclaimed for elements of the build. Can I make a VAT claim on the property? Thanks

Name removed admin .
Posted Tue, 06 Aug 2024 11:07:44 GMT by HMRC Admin 19 Response
Hi,

The original owner of the property can put in a DIY claim for the work which was supplied to them and the new owner can look at claiming for their works to finalise the build. Therefore, you would be unable to make a claim for materials incorporated in to the build prior to you purchasing the property. Please see the guidance below:

VCONST24250 - DIY builders and converters VAT Refund Scheme - eligibility of claims: condition 3: did the claimant carry out the relevant works?

VCONST24450 - DIY builders and converters VAT Refund Scheme - eligibility of claims: condition 7: have the goods and services been used in the construction or conversion before the date of completion?

Thank you..

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