(Reinstated as of 1 January, 2012)
Who can apply for the refund
An individual whose new dwelling house is self-built or constructed by a contractor can apply for the refund. The refund 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.
However, this does not apply in the case of house renovations.
The maximum refund claimable for VAT dwelling house is the tax fraction up to the cost of FJ$120,000.00. (VAT Inclusive Price)
How do I apply?
An individual has to lodge the fully completedform, together with the required documentary evidence with any of the FRCA Customer Service Centre.
What are the requirements?
Evidence that needs to be submitted with the completed application form are listed below:
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 NDH Input Schedule (IRS033b) to be attached to the completed application form.
A site inspection will be carried out by FRCA officers before the application is finally processed.
In the case of the new dwelling house built in an outlying island or remote area, a government officer (e.g. Police, Health or Education Officer) will be required to assist FRCA in this regard.
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