Self build vat reclaim

selfbuildwalnut

We’re building our own house but due to family illness we’ve had to change the design slightly, which has included extra kitchen cupboards and creating a room downstairs in what was an open plan space (due to illness, we needed a disabled accessible bedroom). This hasn’t yet gone through planning. Will the tax man accept these extras even though they’re not yet planning approved or do we have to seek planning permission first?
thank you

tacpot12

I don't think it is going to matter in your case; to claim a VAT refund you need to show that all the works are legal (the extra cupboards aren't subject to planning), but the disabled access bedroom downstairs might be. 

But you only need to show this when you claim the VAT refund, so a long as you have planning permission for the change of layout when you apply for the VAT refund, you are fine.  

Bookworm105

as above, the key point is when you make the claim you must have had planning permission for those aspects which need it.
I would imagine you probably know this inside out, but for the sake of a link here is the source for the info I list below
VAT refunds for new builds if you’re a DIY housebuilder - GOV.UK (www.gov.uk)

When making a claim you need to send us:

• the claim form (for claims by post), including a schedule of all the invoices you want to claim for
• your claim calculations
• evidence that the construction is completed
• a copy of the planning permission
• plans of the building
  

Kitchen cupboards, specifically meet the requirement of being (materials) incorporated into the building and so a change in them is of no matter, Vat is reclaimable on them.

The only goods you can claim for are building materials. You cannot claim for:

• fitted furniture, other than fitted kitchen furniture, whether bought ready to fit, in kit form, or materials for the construction of fitted furniture