– see also Builders

'person constructing a dwelling'


Barn reconstruction

Blocked supplies of services

Building demolished to ground level

Building previously non-residential

Buildings qualifying for scheme

Dwelling: no valid planning permission before work done


Relevant residential purpose

Bungalow rebuilt piecemeal

Business purpose blocks scheme



Claim, meaning

Claimant, meaning




Completion when habitable, safe and hygienic

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

Covenant stopping separate disposal

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

Dwelling created from non-residential barn and existing extension


Enlargement of existing building

Empty for at least ten years

Four (three)-year cap and wrong completion date for work

General provision

Houseboat/structure a building

In the course of business

In business but construction not in course of business: relevant charitable purpose

Short letting period then retaining new dwelling: factors outside claimant's control

Lawful construction


New dwelling incorporated a lodge: alteration or enlargement

Reconstruction: substantial part of building incorporated into new dwelling

Retention of chimney rendered project a conversion, reconstruction or alteration

Method and time for making claim

Ordinarily incorporated test


Trees/weed killer used for boundary fences

Ventilating system

Outbuilding a garage, apportionment possible

People who build own house


Non-qualifying building into qualifying building

Qualifying building, such as dwelling

Prohibited occupation for whole year

Prohibited separate use or disposal

Designed as dwelling



Specified category of occupier, restriction on separate use

Qualifying goods

Qualifying work





Residential conversions, etc.

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

Unlawful building work

Amended permission given after construction work completed

Amended permission given before construction work started

Use restricted to being ancillary to use of farmhouse

Value added tax, repayments

When construction ends

Person constructing or finishing off dwelling

Remedial work to new dwelling

Work done totally or partly by contractor

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