VAT Q&A

摘要

My client acquired a plot of land two years ago with a view to building a bungalow for his retirement. He runs a small building business and so his intention was to construct the bungalow himself and make a claim under the DIY Housebuilders Scheme. However, due to ill health he has been forced to suspend the project and I am concerned that if he leaves it too long he will be out of time to make the DIY claim. Please can you clarify the position? There is a time limit for submitting a DIY claim and it is that the claim should be made no later than three months after the construction is completed according to the original plans. Therefore, your client does not need to worry about the time limits until their construction project has finished.