Stage 7: Completion
Self-builders
Within 6 months of completion of self-build housing, the liable person must submit a 'Form 7 Self Build Exemption Claim Form: Part 2' together with appropriate supporting evidence:
- proof of completion (building control compliance/completion certificate)
- proof of ownership (title and deeds)
- proof of occupation of the dwelling (council tax certificate, and two further proofs of evidence (utility bill, electoral roll, bank statement)
You will also need to provide one of the following:
- an approved claim for a VAT refund for DIY house builders
- a self-build warranty
- an approved self-build mortgage
NB Failure to submit the appropriate form and evidence within 6 months of completion of the development will result in the withdrawal of the exemption and payment in full of the liable amount.