Policy paper

VAT: DIY Housebuilders Scheme — Digitisation of claims and extending time limit

This tax information and impact note is about providing the option to submit DIY housebuilders VAT refund claims digitally and extending the time limit for these claims.

• From: HM Revenue & Customs
• Published: 13 November 2023

Documents

VAT: Digitisation of claims and extending time limit for DIY Housebuilders Scheme

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Details

This measure provides individuals building their own home, or converting a non-residential building to their own home, with the option of submitting their DIY housebuilders VAT refund claim digitally. It will also extend the time limit for such claims from 3 months to 6 months after completion of the build.

Published 13 November 2023