Self-build exemption evidence requirements - Public forum - Planning Advisory Service (PAS)
Self-build exemption evidence requirements
I was wondering whether anyone had dealt with an application for self build relief where for various reasons the applicant is unable to supply any of the 3 items as required by a “Self Build Exemption Claim Form - Part 2”
(a) An approved claim from HM Revenue and Customs under `VAT431NB: VAT refunds for DIY housebuilders'
(b) Proof of a specialist Self Build or Custom Build Warranty for your development
(c) Proof of an approved Self Build or Custom Build Mortgage from a bank or building society for your development.
We’ve asked the applicant to supply us with as much information as possible to demonstrate that it is genuinely a self-build project, but we’re unsure as to whether this would be legally acceptable or not, since the applicant can’t provide any of the items required by the planning portal form.
If anyone has any thoughts that they can share, I would appreciate it.
Melanie
We have not been faced with this issue yet - but I suspect we will be as there have been numerous Part 1 Self Build exemption forms completed some of which I think may have difficulty complying with the Regulations.
My reading of the legislation ( and I am a planner, not solicitor) is that section 54C does not allow for other forms of proof . It says that to grant relief the part II form MUST be accompanied by the documents specified or referred to in the form - and there is a requirement in the form for at least one of the documents you listed.
I will be interested to see what others think.
Alison
Paragraph: 138Reference ID: 25-138-20140612
What are the specific requirements to qualify for a self build exemption?
A self build exemption is available to anyone who builds or commissions their own home for their own occupation. On completion, they must provide the requested supporting evidence, and the property must remain their principal residence for a minimum of three years.
para 141: ..... If the evidence is not submitted to the collecting authority within the 6 month time period, the full levy charge becomes payable.