This brief announces a change to the treatment of claims received by HMRC under the provisions of the above scheme in respect of holiday homes.
According to the Brief, following a decision of the VAT Tribunal, HMRC now accept that the DIY Housebuilders and Converters scheme applies to the construction of new holiday homes and to the conversion of non-residential buildings into holiday homes. Any refund of VAT is subject to the conditions of the Scheme being met.
Details of how to claim and where to find the relevant application forms can be found on the HMRC website here