People building their own homes, or converting non-residential buildings into buildings to be used as their private residence, have been entitled to reclaim the VAT they incur on the conversion work. This scheme is to be digitised, but perhaps more importantly, the time limit in which a claim can be made on completion of the work is being extended from three months to six months. This time limit has been rigidly enforced in the past, so this extension is welcome.
Source: haysmacintyre.com
