Self-build exemption evidence requirements

Planning Advisory Service (PAS)

Open group | Started - July 2012 | Last activity - Today

Former Member, modified 9 Years ago.

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

Former Member, modified 9 Years ago.

RE: Self-build exemption evidence requirements

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

cil

Former Member, modified 9 Years ago.

RE: Self-build exemption evidence requirements

Having looked at it it seems to me that they can get an exemption without the required 'stuff' but then have to pay it if they cant get the required 'stuff' within the time limit.

- So no required evidence no lasting exemption - unless I have missed something

Feb Regs - :

Exemption for self-build housing: completion of development

54C. (1) A person (P) granted an exemption for self-build housing in respect of development (D) must comply with this regulation.

(2) Within six months of the date of the compliance certificate for D, P must submit a form to the collecting authority confirming that D is self-build housing or self-build communal development (as the case may be).

(3) The form referred to in paragraph (2) must—

(a)be submitted in writing on a form published by the Secretary of State (or a form to substantially the same effect); .

(b)include the particulars specified or referred to in the form; and .

(c)be accompanied by the documents specified or referred to in the form.

Guidance:-

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.