Explanatory note

These Regulations relate to the refund by the Commissioners of Customs and Excise of value added tax chargeable on certain goods supplied to, or imported by, a person constructing, otherwise than in the course or furtherance of a business carried on by him, a building the construction of which, if done by a contractor, would be eligible for zero-rating under Group 8 of Schedule 5 to the Value Added Tax Act 1983 (as amended).

The Regulations prescribe the time limit for claiming a refund and the form and manner in which it should be made. They also prescribe the information to be contained in a claim and the documentary evidence to accompany it.