Eligibility for VAT refund claim under the DIY Housebuilders Scheme for new build

Am I eligible to make a VAT refund claim under the DIY Housebuilders Scheme, even though I have been living in my unfinished self-build home for 9 months? I started my DIY Self Build project in 2017. Due to delays and issues with builders, plus the impact of COVID on timescales, the build is due to be complete and signed off by building control in June 2024. Due to financial constraints, I have been living in my unfinished house since July 2023 (9 months) and am finishing the outstanding points that the building control officer has highlighted as incomplete. I was told by my local council that as soon as I live at the house, complete or not, by law I have to pay council tax; paying council tax is not dependent on building regulation signoff, build completion or a completion certificate. My house was therefore entered onto the council tax valuation register, without a building regulation completion certificate and in an incomplete state. Does this have any impact on a claim?

Hi MJL28,
There is nothing in the guidance regarding living in the property prior to completion.
You have stated that the completion certificate won't be issued until June 2024, so you can put a claim in once you have recieved the certificate.
We have been advised by the DIY unit that it is fine to submit a claim on this basis.
You have 3 months in which to submit from date of certificate issue, please refer to guidance to make sure all conditions are met
VAT refunds for new builds if you’re a DIY housebuilder
Thank you. 

Hello Thank you for your confirmation that I can make a claim once I have received the completion certificate. Please can you check that the 3 months is correct as I may be confused in thinking that it has now changed to 6 months for houses complete on or after 5th December 2023? Many thanks MJL28

Hi,

The deadlines to apply for a DIY refund changed on 5th December 2023. You can see the guidance here:

Reclaim VAT on a self build home

Thank you.

I have recently submitted my VAT claim for my self build property only to be told that my Chartered Surveyors Final Certificate is not acceptable. Could you please explain why this is the case. Many thanks.

Hi,
I would suggest to speak to the DIY helpline on 0300 322 7073 as they will be able to explain why this is not exceptable evidence, unable to help on this forum.
Thank you.