"Shell Units" and other unfinished dwellings

The 100% VAT relief for new dwelling runs through all stages of construction, right up to completion (ready for occupation, and complying with Building Regulations). So fitting out a Shell Unit as a dwelling is "zero rated", and the home owner may be entitled to present a VAT repayment claim to HM Revenue & Customs for VAT paid to the building contractor or for VAT paid on building materials used on a diy basis.

This former warehouse in the London borough of Hackney now contains some 60 apartments which were bought from the site developer as "shell" units. Many of the purchasers took advice from Michael Flint about reclaiming VAT on the cost of fitting-out these bare shells to make them into habitable homes.

The "Advise and Claim" scheme is now available to you. VAT advice and total management of your VAT repayment claim - making sure that you get the most is yours at reasonable cost. - Click here for details.

This former warehouse in the London borough of Hackney now contains some 60 apartments which were bought from the site developer as "shell" units.