DIY House Builders Scheme (s35 VATA) – Construction of a houseboat – Whether houseboat amounts to the “construction of a building designed as a dwelling….” (Note (2) to Group 5 of Schedule 8 VATA) – Appeal dismissed
We find that use of the words “vessel” and “launch” do not sit well with the definition of a permanent structure such as a building.
Lastly, whilst the Appellant may have constructed a dwelling (namely a houseboat) and whilst the letter dated 20 June 2019 from the Planning Enforcement Officer at Spelthorne Council confirms that, for planning purposes, the construction of the houseboat is classified as a residential dwelling, we find that in order to benefit from the DIY Refund Scheme, the Appellant must construct a ‘building’ designed as a dwelling or number of dwellings.
Source: bailii.org
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