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That’s interesting. There is mention of a supplementary claim being allowed in HMRC’s internal manual however not in the circumstances described in the article, and I’ve never heard of anyone sending a supplementary claim and being successful. 
 

https://www.gov.uk/hmrc-internal-manuals/vat-construction/vconst24550

 

The decision also seems to fly in the face of the view that once the completion certificate has been issued zero rating ends too but it’s difficult to see how a builder is supposed to determine when a property is ‘complete’ if there is no clear guidance from HMRC. I guess they would need to check the planning permission and decide whether the work is contained within the plans. 

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