The DIY house builders scheme allows limited input tax recovery to non-VAT-registered persons who arrange for the construction of their own house. The DIY scheme cannot be used by anyone intending to make a 'business' use of the house. This is normally interpreted as limiting the DIY house builders scheme to dwellings that people intend to occupy themselves. A case that appeared to fall between the cracks in these definitions is that of Paola Sassi (TC00224). This has now been held to fall within the DIY scheme by the tribunal.
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