Measure
Under the DIY housebuilders’ scheme, VAT refunds can be claimed for certain goods and services used for building or converting a residential home or a property for a charity. The government has announced that it will digitise the scheme and will extend the time limit for making claims from three to six months.
Individuals and charities
There is no timeframe as yet for the application of this measure.
This change should ease the administration burden and costs for individuals and HMRC. It remains to be seen what the process will be and how it will apply in practice.