The scope of the VAT refund scheme extends only to new property. VAT is deemed already paid on second hand property. Therefore as the second purchaser there is no VAT to reclaim. If a VAT reg individual was selling a capitalised property-one they got a refund on and all VAT not repaid, you may be entitled to claim the refund. It must be said that such a scenario is very unlikely.The reclaim of VAT may not also be backdated to properties that were bought before registration for VAT. I am not sure the date after which recaliming VAT on property will no longer be possible. For instance if you signed a contract before the 2007 finance act was passed, you may be able to reclaim it after the act has come into being.