- The First-tier Tribunal dismissed a DIY housebuilders’ scheme VAT refund claim for £63,779.50 relating to redevelopment of a small bungalow into a large house.
- The Tribunal held the works were not the “construction of a building” for s35 VATA 1994 because the existing bungalow did not cease to exist.
- The project was treated as the reconstruction or alteration of an existing building, not a qualifying new build.
- The case turned on the VAT Schedule 8, Group 5 Notes 16 and 18 rules, with the Tribunal finding the retention of more than a single façade meant the existing building remained.
Source: bailii.org
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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