Introduction: role of the VAT Reliefs Team
The VAT Reliefs Team deals with the maintenance and development of policy in connection with:
- reliefs for supplies of services and goods in the construction industry
reliefs for major interest grants in:
- new dwellings
- new relevant residential and charitable buildings
- buildings converted from non-residential to residential use
- substantially reconstructed protected buildings
- VAT refunds for ‘do-it-yourself’ builders and converters
- the blocking of input tax on goods other than building materials (‘the builder’s block’).
- reviews areas where policy needs to be clarified or has not been determined
- defends appeals that challenge our policy or legislation
- writes and maintains notices and guidance
- provides technical advice to ministerial teams on the above policy areas that may be conveyed to ministers.