(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:
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
£ 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.