This Guide provides comprehensive instructions on the New Residences Refund Scheme, enabling UAE Nationals to recover VAT incurred on constructing private homes. It clarifies the eligibility criteria for natural persons with digital Family Data and outlines the application process via the EmaraTax platform and Maskan app. The document details eligible expenses, distinguishing between incorporated building materials and non-eligible items like loose furniture. It implements Article 66 of the VAT Executive Regulation and incorporates updates from FTA Decision No. 5 of 2026 regarding expanded eligible items effective from 1 January 2026, alongside strict twelve-month application deadlines.