Stewart v Revenue & Customs (VAT - DIY Housebuilders Scheme) [2020] UKFTT 65 (TC) (03 February 2020)

Stewart v Revenue & Customs (VAT - DIY Housebuilders Scheme) [2020] UKFTT 65 (TC) (03 February 2020)

The appellant was not entitled to a VAT refund because the construction was not carried out in accordance with statutory planning consent for a new dwelling, as required by VATA 1994. The planning permission obtained was for alteration and extension, not for a new build, and the original building had been demolished entirely. Therefore, the statutory requirements for a VAT refund under the DIY Housebuilders Scheme were not met.

Citation
[2020] UKFTT 65 (TC)
Parties
Appellant: David Stewart; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
03 February 2020
Procedural Posture
VAT Refund Appeal (diy Housebuilders Scheme) / First Tier Tribunal Decision
Outcome
Appeal dismissed
Legal Topics
VAT, DIY Housebuilders Scheme, Planning Permission, Statutory Interpretation
Tax Law VAT DIY Housebuilders Scheme Planning Permission Statutory Interpretation

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Parties

David Stewart

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

VAT Refund Appeal (diy Housebuilders Scheme) / First Tier Tribunal Decision

Legal Issues

  1. 1 Whether the appellant was entitled to a VAT refund under the DIY Housebuilders Scheme for construction of a new dwelling without appropriate planning permission

Ratio Decidendi

The appellant was not entitled to a VAT refund because the construction was not carried out in accordance with statutory planning consent for a new dwelling, as required by VATA 1994. The planning permission obtained was for alteration and extension, not for a new build, and the original building had been demolished entirely. Therefore, the statutory requirements for a VAT refund under the DIY Housebuilders Scheme were not met.

Court Disposition

Appeal dismissed