VAT refund for building new residences of UAE Nationals

Where a UAE National owns or acquires land in the UAE on which they build or commission the construction of his / her own residence, he / she shall be entitled to make a claim to the FTA to refund the VAT on the expenses incurred on the construction of the residence, subject to certain conditions as detailed in Article (66) of Cabinet Decision No (52) of 2017 on the Executive Regulation of the Federal Decree – Law No. 8 of 2017 on Value Added Tax.