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Self Build VAT Reclaim

Self Build - Reclaiming VAT
One of the advantages of self build and some conversion projects (as opposed to house extensions) is that you reclaim most (but not all) of the VAT you have incurred in building your house. This is because new houses are zero rated for VAT purposes. However to ensure that you can make this claim you must be well organised and prompt. It is essential that you read and understand the relevant rules and regulations before you start your project otherwise you may find yourself ineligable to claim. Also keep an eye out for any changes to the rules during your project.

Who is responsible for the reclaim scheme?
All VAT reclaims are handled by HM Revenue and Customs (HMRC). The HMRC web site is a bit of a nightmare to navigate however. You need to find VAT Notice 719 (link below), which explains in detail (27 pages) how HMRC operate the self build VAT scheme. This document covers the following 5 sections. The summary below should only be regarded as a general guide. You must read the original Notice 719 for full details.

  • Who is entitled to make a VAT claim under the 'DIY Builders and Convertors Refund Scheme'
    You can claim if you are a DIY builder or convertor of an eligible building. It makes no difference whether you are building the house yourself or employing builders/contractors to do it for you.

  • What construction and conversion projects the Refund Scheme applies to The scheme is designed for (a) newly constructed residential building built from scratch for non-business use and (b) conversions of existing non-residential buildings to residential use.

    What can I reclaim VAT on?
    building materials and permanent fixtures eg bricks, windows, CH; labour. Can not claim on removable items such as electrical appliances, carpets and curtains. Can not claim on professional services such as architects, solicitors and surveyors.

    What records do I need to keep?
    VAT invoices. Ensure that you receive a VAT invoice - a simple sales receipt will not do.

    Is there a time limit on my claim?
    Yes. You must claim within 3 months after you have received the completion certificate from Building Control.

    How do I claim?
    Follow the link below to download the form needed to reclaim the VAT on your selfbuild house. Its tedious work filling out the form and going through all of your invoices but its a nice amount of money for some extra special project at the end of your dream build.
  • pdf icon VAT 431NB




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