– see also Builders

'person constructing a dwelling'


Barn reconstruction

Bungalow rebuilt piecemeal

Claim, meaning

Claimant, meaning

Construction of classroom building by charity

Construction of dwelling

Equestrian facilities managers residence

Construction of new or enlargement of existing building


Public house to single dwelling

School to dwelling

Customs' failure to apply extra-statutory concession, tribunal's jurisdiction


Enlargement of existing building

General provision

Method and time for making claim

Ordinarily incorporated test


Trees/weed killer used for boundary fences

Ventilating system

Relevant building, meaning

Relevant charitable purpose

Relevant forms

Repayment claim incurred on DIY building work

Repayment refused

Letting/disposal of new dwelling together with main house, prior written consent from council

Materials used in building new house

Residential conversion

Conversion of two commercial buildings on same site into live/work unit consisting of residential and workshop/office building, zero-rated


Separate use or disposal prohibition

Value added tax, repayments

Work on bungalow constituting 'alteration' or 'enlargement' of existing building