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VAT treatment of conversions of non-residential buildings under permitted development rights.
HMRC has clarified how the VAT DIY house builder scheme is applied when an individual planning application is not necessary because statutory planning consent has been granted though permitted development rights (PDRs).
For a claim to be eligible under the scheme evidence is required that the work is lawful for the zero or reduced rate of VAT to apply. When the claimant establishes that the conversion is covered by a PDR and individual statutory planning consent is not required they must be able to provide at least one of the following:
- written notification from the local planning authority advising of the grant of prior approval; or
- written notification from the authority advising that prior approval is not required; or
- evidence of deemed consent and that the development is a permitted development.
Permitted development rights are a national...
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