Part II Reliefs, exemptions and repayments
Reliefs etc. generally available
35 Refund of VAT to persons constructing certain buildings.
1
Subject to subsection (2) below, where VAT is chargeable on the supply of goods to a person constructing a F1building lawfully and otherwise than in the course or furtherance of any business, on the acquisition of goods by such a person from another member State or on the importation of goods by such a person from a place outside the member States and—
a
those goods are incorporated in the F1building or its site, and
b
the supply of goods would have been zero-rated by virtue of item 3 of Group 5 of Schedule 8 if they had been supplied by a supplier making to the same person supplies within Item 2 of that Group of services including their use or installation, and any required certificate had been given,
the Commissioners shall, on a claim made in that behalf, refund to the person the amount of the VAT so chargeable.
2
The Commissioners shall not be required to entertain a claim for a refund of VAT 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
This section shall have effect—
a
as if the reference in subsection (1) above to the VAT chargeable on the supply of any goods included a reference to VAT chargeable on the supply in accordance with the law of another member State; and
b
in relation to VAT chargeable in accordance with the law of another member State, as if references to refunding VAT to any person were references to paying that person an amount equal to the VAT chargeable in accordance with the law of that member State;
and the provisions of this Act and of any other enactment or subordinate legislation (whenever passed or made) so far as they relate to a refund under this section shall be construed accordingly.
35 Refund of VAT to persons constructing certain buildings.
1
Subject to subsection (2) below, where VAT is chargeable on the supply of goods to a person constructing a dwelling lawfully and otherwise than in the course or furtherance of any business, on the acquisition of goods by such a person from another member State or on the importation of goods by such a person from a place outside the member States and—
a
those goods are incorporated in the dwelling or its site, and
b
the supply of goods would have been zero-rated by virtue of item 3 of Group 5 of Schedule 8 if they had been supplied by a supplier making to the same person supplies within Item 2 of that Group of services including their use or installation, and any required certificate had been given,
the Commissioners shall, on a claim made in that behalf, refund to the person the amount of the VAT so chargeable.
2
The Commissioners shall not be required to entertain a claim for a refund of VAT 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
This section shall have effect—
a
as if the reference in subsection (1) above to the VAT chargeable on the supply of any goods included a reference to VAT chargeable on the supply in accordance with the law of another member State; and
b
in relation to VAT chargeable in accordance with the law of another member State, as if references to refunding VAT to any person were references to paying that person an amount equal to the VAT chargeable in accordance with the law of that member State;
and the provisions of this Act and of any other enactment or subordinate legislation (whenever passed or made) so far as they relate to a refund under this section shall be construed accordingly.