
1 
These Regulations may be cited as the Value Added Tax (“Do-It-Yourself” Builders) (Refund of Tax) Regulations 1989 and shall come into force on 1st January 1990.
2 
In these Regulations–
 “the Act” means the Value Added Tax Act 1983;
 “claim” means a claim for refund of tax made pursuant to section 21 of the Act, and “claimant” shall be construed accordingly;
 “prescribed form” means a form such as is contained in the Schedule to these Regulations or a form to the like effect which has been approved by the Commissioners;
 “relevant building” means a building in respect of which a claimant makes a claim.
3 
A claimant shall make his claim in respect of a relevant building by–
(a) furnishing to the Commissioners no later than three months after the completion of the building a prescribed form containing the full particulars required therein; and
(b) unless the Commissioners otherwise allow, at the same time furnish to them–
(i) a certificate of completion obtained from a local authority or such other documentary evidence of completion of the building as is satisfactory to the Commissioners;
(ii) an invoice showing the registration number of the person supplying the goods, whether or not such an invoice is a tax invoice, in respect of each supply of goods on which tax has been paid which have been incorporated into the building or its site;
(iii) in respect of imported goods which have been incorporated into the building or its site, documentary evidence of their importation and of the tax paid thereon;
(iv) documentary evidence that planning permission for the building had been granted; and
(v) a certificate signed by a quantity surveyor or architect, that the goods shown in the claim were or, in his judgment, were likely to have been, incorporated into the building or its site.
4 
The Value Added Tax (“Do-It-Yourself” Builders) (Relief) Regulations 1975 are hereby revoked.
P. G. Wilmott
Commissioner of Customs and Excise
New King’s Beam House 22 Upper Ground London SE1 9PJ
4th December 1989
SCHEDULE
Regulation 2
