Self Build VAT

All new build houses in the UK are zero rated for VAT and reclaiming self build VAT is a great little financial boost at the end of your project.

self build VAT


Self Build VAT – Who makes the claim?

If you bought materials for your self build then you will need to reclaim any VAT paid. If you chose a different self build route such as a package company, who purchased the materials, then they will make a claim and shouldn’t charge you any VAT.

What can I reclaim?

The details for what you can and can’t claim for can be found on the Inland Revenue website and on the claim form (and notes) VAT 431NB – VAT refunds for DIY housebuilders.

Read the form and it’s notes before you start your project so you know where you stand.

You are only allowed to reclaim VAT paid on the materials used in the construction of your house and any qualifying services used during construction should have been zero rated and not charged. VAT paid for services in error cannot be refunded!

What will I need to submit?

Everything required for your self build VAT reclaim is detailed in Form VAT 431NB.

Your submission should include:

  • Completed Form 431NB with calculations.
  • The Completion Certificate from Building Control.
  • A copy of the Planning Permission.
  • Approved plans of the building.
  • All invoices and documents that support your claim.

Staying on top of material purchases as your build progresses is easier than trying to start from scratch at the end. Keep your invoices, receipts, credit notes and statements of accounts organised as your build progresses and enter the relevant details into a spreadsheet as you go. This also helps with your cost control!

Other Building Work

If you are carrying out a different type of project such as work on a listed building or certain types of conversion then zero or reduced VAT rates may still apply. Have a look on the Inland Revenue website or contact them for more information on qualification.

Remember that VAT rates may be subject to change and you should check with the Inland Revenue before making any assumptions.

Have a look at through the rest of The Self Build Guide for more information on building your own home.

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