The Value Added Tax Act 1994, section 30 holds that goods and services specified in schedule 8 to the act are zero-rated. You can read more about the VAT refund scheme in Building a new home and VAT. However, only where that VAT refund scheme has been correctly charged in the first place. Some, if not most, of the VAT charged can be recovered by the self-builder through the provisions of the DIY house builders and converters VAT refund scheme. This is especially so in the case of DIY house builders and converters (‘self-builders’), who contract VAT-registered builders or tradesmen to carry out construction or conversion services and are charged VAT on those services. This notice may also help if you, as the customer or client of a contractor, subcontractor or developer, wish to satisfy yourself about the correct liability of the supplies of goods and services being made by them to you.
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