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You have a 3 month window to claim your VAT back, usually starting from the date the Completion Certificate is issued by Building Control. To claim earlier than that date, you will need to provide ‘Evidence of Completion’ which may comprise a certificate or letter from Building Control, a habitation certificate or letter from your local authority, a notification of making a new entry into the Valuation List or a certificate from your bank or building society stating that the last instalment of any loan had been issued because it regarded the house as complete. Any of these can be used as the trigger to start the VAT reclaim procedure.