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.
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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.