The FTA has released a VAT Refund User Guide for Building New Residences by UAE Nationals, dated August 2018. This is in relation to the input VAT on expenses incurred by UAE Nationals on the construction of his/her residence . The Guide can be retrieved here.
According to the Guide, the conditions for making a VAT refund claim are the following:
UAE Nationals who wants to apply for VAT refund on the above expenses shall submit a Refund Form, along with the supporting documents, to the FTA. The Refund Form must be submitted within 6 months from the date of completion of the newly built residence.
Detailed instructions on the application and process for VAT refund in respect to the expenses on newly constructed building are also provided in the VAT Refund User Guide.”