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Posted Thu, 05 Sep 2024 06:40:51 GMT by craigowen44
Hi, I have read the guidance on VAT reclaim for building conversions which have been vacant 10yrs or more and the guidance on protected buildings. My question is can a protected building which has been vacant for 10yrs or more qualify for the VAT reclaim / refund or is it excluded under the 2012 changes to standard rate Protected building repairs (assuming all other criteria are satisfied)? Thanks, Gerard
Posted Mon, 09 Sep 2024 08:15:20 GMT by HMRC Admin 17 Response
 
Hi.

The zero rated relief for approved alterations to protected buildings did end in 2012.
However this doesn't effect the ability to reclaim the VAT as part of a DIY claim

Please see below:

Claim a VAT refund for a new home or charity building if you're a DIY housebuilder   .


Thank you .

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