DIY builders

摘要

This scheme allows DIY housebuilders to recover VAT on certain expenditure, to put them in a similar position to commercial house-building operations. The definition of a 'dwelling' can sometimes become complicated, particularly with the inception of so-called live/work units. Revenue & Customs' policy with regard to the latter is to say that part of the premises follows the usual dwelling rules, and part is regarded as commercial, except where there is no indication within the property as to which part is which, in which case the whole of it can often be regarded as residential.