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VAT: Housing

Volume 497: debated on Tuesday 13 October 2009

To ask the Chancellor of the Exchequer (1) how many claims for VAT refunds for self-build housebuilders have been received in relation to (a) new homes and (b) conversions in each year since 1997; and how many claims were accepted in each such year; (292294)

(2) what the total monetary value of VAT refunds for self-build housebuilders has been in relation to (a) new homes and (b) conversions in each year since 1997; and what the total monetary value of accepted claims was in each such year.

Until 2003, VAT refund claims from ‘do it yourself’ (DIY) house builders were handled in local VAT offices, with no central record being kept. In 2003, HM Customs and Excise (as it then was) began transferring claims to a central unit for processing. Processing of DIY claims was not fully transferred from local offices to the central unit until April 2004. That unit maintains statistics for all claims handled, which are provided as follows:

DIY claims by number

New homes

Conversions

Total received

Total accepted and paid

2004

8,665

1,254

9,919

9,396

2005

10,000

1,474

11,474

10,835

2006

9,807

1,291

11,098

10,362

2007

9,763

1,106

10,869

10,170

2008

10,218

1,115

11,333

10,477

2009

7,310

1,076

8,386

6,130

DIY claims by monetary value

£

New homes

Conversions

Total received

Total accepted and paid

2004

58,259,072.85

12,585,831.27

70,844,904.12

60,542,311.76

2005

70,639,058.90

16,617,743.21

87,256,802.11

74,438,595.28

2006

74,540,836.64

14,330,105.80

88,870,942.44

73,901,579.76

2007

86,100,693.64

13,446,336.83

99,547,030.47

84,454,747.06

2008

96,492,046.55

13,993,784.52

110,485,831.07

89,002,942.31

2009

68,560,147.20

14,475,558.17

83,035,705.37

54,378,504.99

The figures for 2009 cover the part year to 6 October.