Finance Act 1975

3 Relief for " do-it-yourself " builders

(1) After section 15 of the Finance Act 1972 there shall be inserted the following section—

“15A Refund of tax to persons constructing new homes otherwise than in the course of a business.

(1) Subject to the following provisions of this section, where, on or after 13th November 1974, tax becomes chargeable on the supply of goods to, or the importation of goods by, a person constructing a dwelling lawfully and otherwise than in the course of a business carried on by him, and those goods—

(a) are incorporated in the dwelling or its site, and

(b) are of such a nature that, if he were a taxable person constructing the dwelling for the purpose of granting a major interest in it, within the meaning of section 5(6) of this Act, he would be entitled to deduct that tax as input tax,

the Commissioners shall, on a claim made by him in that behalf, refund to him the amount of the tax so chargeable.

(2) The Commissioners shall not be required to entertain a claim for a refund of tax under this section unless the claim—

(a) is made within such time and in such form and manner, and

(b) contains such information, and

(c) is accompanied by such documents, whether by way of evidence or otherwise,

as the Commissioners may by regulations prescribe.

(3) In this section—

(a) references to a dwelling include references to a garage constructed at the same time as the dwelling and intended to be occupied together with it; and

(b) references to the construction of a dwelling do not include references to the conversion, reconstruction, alteration or enlargement of any existing building or buildings.”

(2) At the end of section 40(1) of the [1972 c. 41.] Finance Act 1972 (appeals relating to value added tax) there shall be inserted the following paragraph:—

“(j) the amount of any refunds under section 15A of this Act”.