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The Value Added Tax (Refunds to “Do-It-Yourself” Builders) (Amendment of Method and Time for Making Claims) Regulations 2023

S.I. 2023/1201 · Made 10 November 2023

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

VALUE ADDED TAX

Made 10th November 2023

Laid before the House of Commons 13th November 2023

Coming into force 5th December 2023

The Commissioners for His Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred by section 35(2) of the Value Added Tax Act 1994f1 and section 132 of the Finance Act 1999f2.

Annotations to the whole text

Footnotes

f1

1994 c. 23 (“VATA”); section 96(1) of VATA defines “the Commissioners” as meaning “the Commissioners of Customs and Excise” and “regulations” as meaning regulations made by the Commissioners under VATA. The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for His Majesty’s Revenue and Customs by section 5(1) of the Commissioners for Revenue and Customs Act 2005 (c. 11), section 50 of which provides that a reference to the Commissioners of Customs and Excise shall be taken as a reference to the Commissioners for His Majesty’s Revenue and Customs. Section 35(2) was amended by paragraph 4 of Schedule 29 to the Finance Act 2012 (c. 14).

f2

1999 c. 16; section 132 was amended by paragraph 156 of Schedule 17 to the Communications Act 2003 (c. 21) and article 6(2)(b) of S.I. 2011/1043.

Contents

  1. 1Citation, commencement and effect
  2. 2Amendments to the Value Added Tax Regulations 1995
  3. Signature
  4. Explanatory note

1Citation, commencement and effect

(1)

These Regulations may be cited as the Value Added Tax (Refunds to “Do-It-Yourself” Builders) (Amendment of Method and Time for Making Claims) Regulations 2023 and come into force on 5th December 2023.

(2)

These Regulations have effect in relation to claims made on or after 5th December 2023.

2Amendments to the Value Added Tax Regulations 1995

(1)

The Value Added Tax Regulations 1995f1 are amended as follows.

(2)

In regulation 4B(1)f2—

(a)

omit the “and” after sub-paragraph (i);

(b)

after sub-paragraph (j), insert—

“; and

(k)

claimf3 under regulation 201f4 (claim for refund of VAT made pursuant to section 35f5 of, or paragraph 18A of Schedule 9ZAf6 to, the Actf7.”

(3)

Regulation 201 is renumbered as paragraph (1) of that regulation and is further amended in accordance with paragraph (4) of this regulation.

(4)

In paragraph (1) (as renumbered)—

(a)

for sub-paragraph (a) substitute—

“(a)

furnishing to the Commissioners no later than 6 months after the completion of the building a claim on such relevant form as may from time to time be specified in a notice published by the Commissioners, containing the full particulars required thereinf8, and”;

(b)

in sub-paragraph (b)—

(i)

omit sub-paragraph (ii);

(ii)

omit the “and” at the end of sub-paragraph (iv);

(iii)

after sub-paragraph (v), insert—

“, and

(vi)

where the claim relates to a residential conversion from a derelict building or shell, such evidence of the non-residential status of the building prior to its conversion as may be specified by the Commissioners in a public notice.”

(c)

after paragraph (1) (as renumbered), insert—

“(2)

  A notice published from time to time by the Commissioners under paragraph (1)(a) may specify different forms for different purposes.”.

(5)

Omit regulation 201Af9.

Signature

Justin Holliday

Joanna Rowland

Two of the Commissioners for His Majesty’s Revenue and Customs

10th November 2023

Explanatory note

(This note is not part of the Regulations)

These Regulations, which come into force on 5th December 2023, have effect in relation to claims made on or after 5th December 2023. They amend the Value Added Tax Regulations 1995 (S.I. 1995/2518) to permit “do-it-yourself” builders to file refund claims electronically using an electronic communications system approved by the Commissioners in a specific or general direction. The relevant direction can be found at https://www.gov.uk/government/collections/electronic-business-commissioners-directions--2. These Regulations also extend the time limit for filing refund claims to 6 months. Where a claim relates to a residential conversion from a derelict building or shell, a claimant must provide such evidence to accompany the claim as may be specified by the Commissioners for HMRC in a public notice. The Regulations provide that a claimant is to make a claim on such relevant form as may from time to time be specified in a public notice published by the Commissioners. The public notice and forms for making claims are available at https://www.gov.uk/vat-building-new-home. Hard copies of the notice and paper forms are available free of charge on request from the DIY and House Building VAT Enquiries Team, telephone 0300 322 7073.

A Tax Information and Impact Note covering this instrument will be published on the website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins#tiins-published-from-january-2017.