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Frequently Asked Questions on VAT

Last updated on 17 August, 2018


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What supplies and services are not eligible for refund under the special relief arrangement for the construction of new residences?

Supplies/services not eligible for refund:

  • furniture that is not fixed to the building, such as sofas, tables, and chairs.
  • electrical and gas appliances
  • landscaping elements
  • integrated electrical appliances such as fridges, dishwashers, microwaves, washing machines, dryers, and coffee machines
  • audio equipment, built-in speakers, intelligent lighting systems, satellite boxes, freeview boxes, CCTV, and telephones
  • electrical components for garage doors and gates
  • garden furniture, ornaments and sheds
  • verification body fees
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