Vol. 507 No. 2
183 Mr. Stanton asked the Minister for the Environment and Local Government the reason persons who supply their own labour to construct their own house by utilising the services of, for example, family members are excluded from the first time buyer's grant; the plans, if any, he has to amend the situation; and if he will make a statement on the matter. [16323/99]
Such persons are not excluded from the new house grant for first time purchasers but are required, as part of the Government's measures to tackle the black economy in construction, to have a contractor or contractors, registered for VAT and holding either a current form C2 or a tax clearance certificate, engaged on the construction of the house and providing labour to a value of not less than £6,000. In addition, materials having a value, including VAT, of not less than £9,000 must be used in the construction of the house. Requirements that certain details be furnished in relation to the C2 form or tax clearance certificate are now generally applied where grants are paid by public authorities.
The value of the labour required to be carried out by registered contractors in the construction of a new house has not been increased since the provision was introduced in 1987 and is not considered to be an onerous imposition on persons who build their houses by direct labour. There are no proposals to remove this requirement.
