newhome

I was worried about that too as I had a few but HMRC paid out on them.

Yes but only up to 30k and most timber frame arrangements will be over the limit. You can’t claim against stage payments either, it’s the full cost of the order that is important. I paid a deposit, then stage payments in advance of each delivery. I was still putting that money at risk clearly but check out the trading history of said company, their turnover, director history etc. The company I dealt with are still trading 10 years on. You could look at an Escrow agreement potentially but that might be difficult / not cost effective.

Looks great. I hope you’re not having to live in that small tent ?.

Why do you have a cost for scaffolding listed on an invoice then? Surely the builder wouldn’t need to mention it separately if he owns it anyway?

I think you should be ok. As long as it has your name and address on it and can clearly be seen to relate to building work I think that will be adequate. Assume they are all 5% VAT for labour and supply & fit invoices, and 20% for materials (supply only)? You can only reclaim the labour cost for scaffolding, not the hire however. Scaffolding is not eligible according to this https://www.gov.uk/guidance/goods-and-services-you-can-claim-for-under-the-vat-diy-scheme#S but for a new build the labour can be zero rated according to this (assuming they are consistent with the 5% on conversions) https://www.gov.uk/hmrc-internal-manuals/vat-construction/vconst02750

Was it this one?

Welcome! There are at least a couple of us on here who have built in the Scottish Borders.

Not surprised but it's just so wrong.

That’s good news. The other grey area is where people have applied for and been granted an exemption and started work but then later decide to sell their plot to another self builder before anything much has begun. It would appear that the original owner is liable for the full CIL as they haven’t completed the process and lived in the property for 3 years and CIL exemptions are not transferable. And the new owner can’t apply for an exemption as work has commenced. I would hope that councils are being pragmatic about that but haven’t seen any evidence yet.

You can’t apply for exemption from a CIL that doesn’t exist but may be prevented from applying for an exemption if you had started the development and a CIL was imposed via an amendment to the PP. It’s a grey area I think.

CIL does appear to be a bit of a trap TBH. Are you saying that you want to make a minor amendment to the existing PP but haven’t done so yet, but also want to start clearing the arsenic before that amendment is approved? TBH that question is one you would need to put to the council as some of them do seem to be a law unto themselves with CIL. And get the response in writing. Some councils are counting work as having started as soon as a spade is put in the ground. Good money stream for them! Here is a link that shows you should only be liable for any increase in CIL but it doesn’t help with the question around being able to request an exemption if work is deemed to have started. https://www.michelmores.com/news-views/news/considering-community-infrastructure-levy-cil

Yes this is fine as long as it’s in your name. You don’t need delivery notes at all. A summary in the claim is ok. See an example of my submission.

Indeed, it wasn’t my name on the PP.

Yes that should be fine as long as it meets the criteria for the VAT reclaim scheme, for example you are building a house for you or your family to live in and there are no restrictions in the planning permission tying the property to a business.

Example of mine. I got 100% of my claim paid.

You just need one reference number. I called the column ‘Reference/ invoice number’ as that’s what the claim form calls it. The reference number can be your own serial number and you don’t need a second column for the invoice number.

Most of what you are asking is detailed in the first few posts of this thread.

No, you need the invoice. Added to say that if you really can’t get the invoice (I note that you’re looking at 6 years here) then I would put in what I had got with as much proof as I had. Worse case they won’t allow it.

I have lots of zones in my house and it works well for me as I don’t use several rooms here so there is no need to heat them. If the whole house is used then that approach isn’t really needed. It’s horses for courses I would say depending on how you intend to use the space and how many occupants there are.

You can do that via the HMRC helpline 0300 200 3700

you can claim for materials bought afterwards until you submit the claim.

I would wait personally if you aren’t desperate to get the habitation certificate. HMRC will all be tied up on Covid related matters I imagine. And I know someone who tried the helpline and got nowhere.

Every lender has their own criteria. Not every lender will accept an architects’ certificate The current list for England and Wales is here https://www.cml.org.uk/lenders-handbook/englandandwales/question-list/1913/

The DIY Housebuilders Scheme is in place to reclaim VAT paid on materials. There is no reason to suspect that it will not be continuing. A supply and fit arrangement for a timber frame kit comes under VAT Notice 708 which should be used to determine the amount of VAT that should be charged. The notice states: There is no reason to suspect that VAT Notice 708 is changing anytime soon so supply and fit arrangements as you describe should be zero rated. VAT Notice 708 Maybe the company or the company's accountant have got confused with the domestic reverse charge however in any event this only applies to companies or individuals registered for VAT Domestic Reverse Charge

Yes. There are a ton of people self isolating. Either they’ve been in the office with someone who has come come down with a temperature or diagnosed with Covid 19, or one of their family members has, or they are coughing.