VCONST24000 - DIY builders and converters VAT Refund Scheme - eligibility of claims: contents

  1. VCONST24010
    About this section
  2. VCONST24100
    Entitlement to refund
  3. VCONST24150
    Condition 1: VAT must be chargeable
  4. VCONST24200
    Condition 2: Were relevant works carried out?
  5. VCONST24250
    Condition 3: Did the claimant carry out the relevant works?
  6. VCONST24300
    Condition 4: Were the works carried out lawfully?
  7. VCONST24350
    Condition 5: Were the works carried out otherwise than in the course or furtherance of any business?
  8. VCONST24400
    Condition 6: Is the claim for eligible goods and/or services?
  9. VCONST24450
    Condition 7: Have the goods and services been used in the construction or conversion before the date of completion?
  10. VCONST24500
    Condition 8: Is the claim made in the correct manner?
  11. VCONST24550
    Condition 9: Is the claim in time?
  12. VCONST24600
    Condition 10: Have the correct supporting documents been furnished?