VAT - New Dwelling House Claim (withdrawn as of 01/01/08)

Who can apply for the rebate?

An individual whose new dwelling house is self-built or constructed by a contractor can apply for the rebate. The rebate will be given for the VAT paid on the cost of acquisition of building materials and land on which the new dwelling house is constructed. 

How do I apply? 

An individual has to lodge the fully completed Application for Refund of VAT on New Dwelling House Claim form, together with the required documentary evidence with any of the FIRCA Customer Enquiry Centres.

What are the requirements?

Evidence that needs to be submitted with the completed application form are classified as follows:

For Self-Built Dwelling or Houses built by Contractors

• Certified copy of Title or Lease document.
• Certified copy of Completion Certificate.
• Certified copy of Mortgage Document.
• Tax Identification Number (TIN) issued by FIRCA.
• Original tax invoices for materials purchased.
• Copy of Approved House Plans – elevation and floor.
• Copy of Contractors quotation and agreement.
• Original tax invoices for payments made to contractors.
• Occupancy Statement from owner for flats constructed if dwelling house is a double storey.
• Evidence of Sources of Funds for financing of the construction of the house.
• Loan Statement from Financier if you had applied for a loan to build the dwelling house.
• Sketch plan of exact location of new dwelling house.

For Housing Authority of Fiji Claims

• Certified copy of Title or Lease document.
• Certified copy of Completion Certificate.
• Certified copy of Mortgage Document.
• Tax Identification Number (TIN) issued by FIRCA.
• Offer letter issued by Housing Authority of Fiji.
• Acceptance of Offer letter.
• Housing Authority Loan Statement.
• Certified copies of Purchase Orders from Housing Authority of Fiji.
• Copy of Progress Claim Certificates from Housing Authority of Fiji or letter from Housing Authority of Fiji stating the total value of supplies from each supplier as VIP (VAT Inclusive Price) and that Housing Authority had not claimed any Input tax against these Invoices.
• Copy of Approved Plan.
• Original or certified copies of tax invoices.
• Sketch plan of exact location of new dwelling house.

For Houses Built in Villages

• Two photos of the completed house (stamped by the Provincial Council Office).
• Letter from the Turaga-ni-Koro certifying that the applicant is the owner of the house.
• Letter also from the Roko Tui confirming house ownership.
• Documentary evidence of source of funds used for the construction of the house (e.g. FNPF loan approval letter, bank statement etc).
• Original tax invoices for building materials purchased.

Note:

All tax invoices submitted must be appropriately sequenced in order using Suppliers Names and Dates, before lodging application. All these details must be entered in the VAT Input Schedule to be attached to the completed application form.

Site Inspection

A site inspection will be carried out by FIRCA officers before the application is finally processed.