Reclaiming VAT on a 95% new build

[Quovadis]

I understood I could claim VAT on a virtual new build I did a few year back (approx 6 ) the claim was rebuffed by the VAT office as NOT being a new build . however I have seen similar cases where claims have been upheld ... this is because the house is positioned on a corner plot, and had no more than two external walls left from the original being the facade, which was identical to my planning application .... Should I make a fresh claim or is it to late now , and if I can reopen the claim how is the best way to do it . I have also read that if I did sell the house at some stage I would need to pay this back Is this true ??

[les35]

There is a four year window to claim VAT if you are registered. If you are describing a DIY claim, then the window is only three months from Completion.
The 95% new-build is a mis-nomer. A new build is a building built entirely from the ground up. There is an exception which you refer to, which is where the facade is retained as a condition of planning.

As is often, and rightly, said; it is always better to seek advice before you build, not afterwards!

[Quovadis]

Thank you for your comments ... Appreciate the window to claim has long passed , but if it has been rejected incorrectly , is it possible to "ask the question" via a complaint procedure or other routes if more appropriate ?

[les35]

HMRC generally only consider reviews or appeals within one month of the rejection decision.
If it is later, you have a make a case for them to review 'out of time.'
If it is much later, no chance!