DIY CLAIM AND EU VAT
My client is in Northern Ireland and is building his own house. He sourced his kitchen equipment in the Republic of Ireland and because he is a private individual, not VAT registered, has been charged Irish VAT. We did question whether the supplier should be charging UK VAT under the distance selling rules but were informed that he had not yet breached the threshold.
He is approaching the end of the build now and we will be preparing his DIY claim shortly. Can this VAT be recovered under the scheme?
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