This Decision provides the implementing regulations for the UAE VAT law. Specifically, Article 66 establishes the conditions under which a natural person who is a UAE national can claim a refund for VAT incurred on the construction of a new residence. The provision stipulates that the claim must relate to a newly built property used exclusively as the person's or their family's residence. The refund claim must be submitted within six months of the building's completion. Eligible expenses include contractor services and building materials, but exclude furniture and electrical appliances, ensuring clarity for taxpayers.