35 Refund of VAT to persons constructing certain buildings
Value Added Tax Act 1994 (1994 c 23) | Legislation

35  Refund of VAT to persons constructing certain buildings

[(1)     Where—

(a)     a person carries out works to which this section applies,

(b)     his carrying out of the works is lawful and otherwise than in the course or furtherance of any business, and

(c)     VAT is chargeable on the supply. . . or importation of any goods used by him for the purposes of the works,

[subject to subsections (2) to (2C),] the Commissioners shall, on a claim made in that behalf, refund to that person the amount of VAT so chargeable.

(1A)     The works to which this section applies are—

(a)     the construction of a building designed as a dwelling or number of dwellings;

(b)     the construction of a building for use solely for a relevant residential purpose or relevant charitable purpose; and

(c)     a residential conversion.

(1B)     For the purposes of this section goods shall be treated as used for the purposes of works to which this section

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