HMRC has added manual window blinds and shutters to its list of goods and services which are eligible for a VAT refund under the DIY housebuilders’ scheme. Revenue and Customs Brief 5/2021 VAT liability of installation of blinds first announced the change of policy in relation to the installation of manual blinds, following the First-tier Tribunal decision in Wickford which found that manual blinds were building materials ordinarily incorporated into a building. That policy change had effect from 5 October 2020.
HMRC has added manual window blinds and shutters to its list of goods and services which are eligible for a VAT refund under the DIY housebuilders’ scheme. Revenue and Customs Brief 5/2021 VAT liability of installation of blinds first announced the change of policy in relation to the installation of manual blinds, following the First-tier Tribunal decision in Wickford which found that manual blinds were building materials ordinarily incorporated into a building. That policy change had effect from 5 October 2020.
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