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

Who can claim?

Any person (whether an individual, partnership or limited company; and whether or not registered for VAT) may make a claim provided he carried out the relevant works.

The claimant need not occupy the completed building. The works can be carried out on behalf of another party so long as they aren’t being carried out in the course or furtherance of the claimant’s or the occupant’s business (VCONST24350).

What ‘carries out’ means

The claimant need not physically carry out the works himself. Contractors can carry out the works for him.

Someone who buys goods for a builder to use in the course of an eligible construction or conversion can also make a claim through the scheme.

Partly-constructed buildings

A person may dispose of a building before it is finished, such as if the money runs out or a relationship breaks up. A claim can still be made for the works carried out.

A claim can’t, however, be made until the works have been completed. This is discussed further at VCONST24450.