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HMRC internal manual

VAT Construction

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

  1. VCONST24010
    DIY builders and converters VAT Refund Scheme - eligibility of claims: about this section
  2. VCONST24100
    DIY builders and converters VAT Refund Scheme - eligibility of claims: entitlement to refund
  3. VCONST24150
    DIY builders and converters VAT Refund Scheme - eligibility of claims: condition 1: VAT must be chargeable
  4. VCONST24200
    DIY builders and converters VAT Refund Scheme - eligibility of claims: condition 2: were relevant works carried out?
  5. VCONST24250
    DIY builders and converters VAT Refund Scheme - eligibility of claims: condition 3: did the claimant carry out the relevant works?
  6. VCONST24300
    DIY builders and converters VAT Refund Scheme - eligibility of claims: condition 4: were the works carried out lawfully?
  7. VCONST24350
    DIY builders and converters VAT Refund Scheme - eligibility of claims: condition 5: were the works carried out otherwise than in the course or furtherance of any business?
  8. VCONST24400
    DIY builders and converters VAT Refund Scheme - eligibility of claims: condition 6: is the claim for eligible goods and/or services?
  9. VCONST24450
    DIY builders and converters VAT Refund Scheme - eligibility of claims: condition 7: have the goods and services been used in the construction or conversion before the date of completion?
  10. VCONST24500
    DIY builders and converters VAT Refund Scheme - eligibility of claims: condition 8: is the claim made in the correct manner?
  11. VCONST24550
    DIY builders and converters VAT Refund Scheme - eligibility of claims: condition 9: is the claim in time?
  12. VCONST24600
    DIY builders and converters VAT Refund Scheme - eligibility of claims: condition 10: have the correct supporting documents been furnished?