Statutory Instrument 1989 No. 2259

The Value Added Tax (Do-It-Yourself Builders) (Refund of Tax) Regulations 1989

(The document as of February, 2008)

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STATUTORY INSTRUMENTS

1989 No. 2259

VALUE ADDED TAX

The Value Added Tax ("Do-It-Yourself" Builders) (Refund of Tax) Regulations 1989

Made	4th December 1989

Laid before the House of Commons

11th December 1989

Coming into force

1st January 1990

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 21(2) of the Value Added Tax Act 1983^[1] and of all other powers enabling them in that behalf, hereby make the following Regulations:

Citation and commencement
    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.

Interpretation
    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.

Method and time for making 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.

Revocation
    4.    The Value Added Tax ("Do-It-Yourself" Builders) (Relief) Regulations 1975^[2] 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

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Notes:

[1] 1983 c. 55; section 21 was amended by paragraph 5 of Schedule 3 to the Finance Act 1989 (c. 26); section 48(1) of the Value Added Tax Act 1983 defines "the Commissioners" as meaning the Commissioners of Customs and Excise.

[2] S.I. 1975/649.

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