VCONST24250 - DIY builders and converters VAT Refund Scheme - eligibility of claims: condition 3: did the claimant carry out the relevant works?
Who can claim?
Any person (whether an individual, partnership or limited company; and whether or not registered for VAT) may make a claim provided he carried out the relevant works.
The claimant need not occupy the completed building. The works can be carried out on behalf of another party so long as they aren鈥檛 being carried out in the course or furtherance of the claimant鈥檚 or the occupant鈥檚 business (VCONST24350).
What 鈥榗arries out鈥� means
The claimant need not physically carry out the works himself. Contractors can carry out the works for him.
Someone who buys goods for a builder to use in the course of an eligible construction or conversion can also make a claim through the scheme.
Partly-constructed buildings
A person may dispose of a building before it is finished, such as if the money runs out or a relationship breaks up. A claim can still be made for the works carried out.
A claim can鈥檛, however, be made until the works have been completed. This is discussed further at VCONST24450.