{
  "url": "https://openlegislation.uk/value-added-tax-do-it-yourself-builders-refund-of-tax-regulations-1989/note",
  "json_url": "https://openlegislation.uk/value-added-tax-do-it-yourself-builders-refund-of-tax-regulations-1989/note.json",
  "legislation": "uksi/1989/2259",
  "legislation_title": "The Value Added Tax (Do-It-Yourself Builders) (Refund of Tax) Regulations 1989",
  "legislation_url": "https://openlegislation.uk/value-added-tax-do-it-yourself-builders-refund-of-tax-regulations-1989",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese 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).\nThe 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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1989/2259/note",
    "retrieved_at": "2026-10-29T15:33:48.806631+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}