SI 2023/1201 The Value Added Tax (Refunds to ‘Do-It-Yourself’ Builders) (Amendment of Method and Time for Making Claims) Regulations 2023

Published on: 14 November 2023

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Specialist Tax Regulatory Materials

Article summary

These regulations extend the time limit for making a valid VAT refund claim under the VAT DIY builders’ scheme from three to six months. They also set the legislative framework to allow digital submission of refund claims.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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