The Value Added Tax (Do-It-Yourself Builders) (Refund of Tax) Regulations 1989
These Regulations relate to the refund by the Commissioners of Customs and Excise of value added tax chargeable on certain goods supplied to, or imported by, a person constructing, otherwise than in the course or furtherance of a business carried on by him, a building the construction of which, if done by a contractor, would be eligible for zero-rating under Group 8 of Schedule 5 to the Value Added Tax Act 1983 (as amended).