If you are a UAE National, you will be entitled to a refund of Value Added Tax (VAT) incurred on the construction of a new residence for your use. Since the construction of a building is a taxable supply under the UAE VAT Law, when a person constructs even a residential building, he has to pay tax for the expenses incurred during construction, including building materials, contractor’s bill, and many. But Under the Vat Refund Scheme for UAE nationals, the tax paid for constructing the new residence can be refunded with certain conditions. This VAT refund scheme is beneficial to UAE Nationals to reduce their expenditure incurred on account of VAT paid while constructing a new residence.