HMRC has now allowed manual window blinds and shutters by updating its guidance on the DIY housebuilder’s scheme that will be eligible for a VAT refund. They have confirmed that the policy will be applied from 5 October 2020.
This amendment allows such items that fit the description of ‘building materials’ in a First-tier Tribunal ruling in October 2020 under the VAT Act 1994. This also covers the publication of Revenue and Customs Brief 5 (2021) that explains more broadly for the zero-rating of the construction of the residential property and clarifies HMRC’s approach to the VAT liability of manual blinds and shutters.
