ℹī¸ Fast-loading version for search engines - Click here for the interactive version
Document Type: BL - Bylaws
Law: VAT (FDL No 8 of 2017)
Decision Number: 52-article-66
Year: 2017
Country: đŸ‡ĻđŸ‡Ē UAE
Official Name: Article 66 - New Residence

Cabinet Decision No. 52 of 2017

Cabinet Resolution No. (52) of 2017 - bookmarkSection66

Part 16 - Other Provisions Relating to Refund

Article 66 - New Residence

  1. If a person owns or acquires land in the State on which he builds, or authorizes the construction of, his own residence, he shall be entitled to make a claim to the Authority to refund the tax on the expenses of constructing the residence.

  2. For the purposes of Clause (1) of this Article:

    1. The claim may only be made by a natural person who is a national of the State.

    2. The claim shall relate to a newly constructed building to be used exclusively as residence of the person or his family.

    3. The claim may not be made in connection with a building which will not be used exclusively as a residence by the person or his family, for example if it is to be used as a hotel, guest hostel, hospital or for any other purpose not consistent with being used as a residence.

  3. The refund claim in accordance with this Article shall be filed within [12 months] [G88]six (6) months from the date of completion of the newly built residence. For the purposes of this Clause, any newly built residence shall be considered completed at the earlier of the date the residence becomes occupied, or the date when it is certified as completed by a competent authority in the State, or as may otherwise be stipulated by the Authority. [36]

  4. The refund claim shall be submitted to the Authority in such manner and contain details as determined by the Authority.

  5. If the Authority refunds the tax in accordance with this Article, and following the receipt of such refund the person breaches any condition stipulated in Paragraph (c) of Clause (2) of this Article, the Authority may require the person to repay the amount of refunded tax.

  6. The categories of expenses on which the person may claim a refund of tax under this Article are:

    1. Services provided by contractors, including services of builders, architects, engineers, and other similar services necessary for the successful construction of the building.

    2. Building materials, being goods of a type normally incorporated by builders in a residential building or its site, but not including furniture or electrical appliances.