What is the position with claiming the VAT back from a new build if you then sell the property in say 12 months time or more? We are doing a demolish and rebuild, living on site in the existing bungalow which will be demolished once the house is complete and the new house will be our primary (& only) residence. If we claim the new build VAT back but then sell the new property are there potential issues with the tax office? We were going to go down the route of not paying CIL as we’re self builders but you have to live in the property for 3 years from date of completion and we’re not sure we will so we’re now more than likely paying CIL to avoid issues with our local authority if we choose to sell within the 3 years. I’m reluctant to get into any hot water with HMRC if they have the same stipulations but can’t find anything about it on a brief search. Any advice?