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Frequently Asked Questions on VAT

Last updated on 17 August, 2018


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What supplies and services are eligible for refund under the special relief arrangement for the construction of new residences?

Supplies/services eligible for refund:

  • services of builders, architects and engineers
  • supervisory services
  • other similar services necessary for the construction of new residence
  • building materials (bricks, cement, tiles, etc)
  • central air conditioning and split units
  • doors
  • decorating materials
  • dust extractors and filters
  • permanent fencing
  • fire alarms and smoke detectors
  • flooring
  • guttering
  • heating systems
  • kitchen sinks, work surfaces and fixed cupboards
  • lifts and hoists
  • plumbing materials
  • power points
  • sanitary units
  • shower units
  • window frames and glazing
  • wires embedded inside the structure of the building
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