Citation, commencement and effect

1.—(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.

Amendments to the Value Added Tax Regulations 1995

2.—(1) The Value Added Tax Regulations 1995( 3) are amended as follows.

(2) In regulation 4B(1)( 4)—

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

(b) after sub-paragraph (j), insert—

“; and

(k) claim( 5) under regulation 201( 6) (claim for refund of VAT made pursuant to section 35( 7) of, or paragraph 18A of Schedule 9ZA( 8) to, the Act( 9) . ”

(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 therein( 10) , 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 201A( 11).

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 athttps://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 athttps://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 athttps://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins#tiins-published-from-january-2017.