In-Depth Guide On How To Reclaim VAT For Your New Self-Build

16 March 2016 Potton News
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In this article our experts explain how to claim VAT for your new self-build property

As a self-builder, you're entitled to reclaim the VAT incurred on most of the materials which you purchase for your new home. The rules for making a claim are straightforward as long as you remember that you may only make one claim and that it should be submitted within three months of completion of your build.

The details of the scheme are set out in Notice 719 which is available from your local Customs & Excise office.

The Self Build Vat Reclaim Process Overview

What type of buildings are covered?

The scheme (VAT431 NB) is only valid for entirely new buildings which are intended for use a residence. You may also include a detached garage in your claim provided it is built at the same time, together with materials used in construction of paths, drives, boundary fences and wall. More information is available on the UK GOV website here.

What happens if I use a builder or subcontractor?

Specialists such as builders, bricklayers, plumbers and electricians should not charge VAT on services or materials they supply. If you use a builder to carry out the structural work, you can still claim for goods used to fit out or finish your home.

What sort of items can I claim for?

For a new build VAT reclaim you can claim VAT for the following items:
  • Basic building materials such as bricks, timber, tiles and cement
  • Air conditioning, ducted warm-air system, extractors and filters (including cooker hoods) and any dust extracting systems (including build in vacuum cleaners)
  • Builders hardware such as door furniture and rainwater goods
  • Joinery items such as window and door frames
  • Glass and double glazed units
  • Burglar alarms and fire alarms including smoke detectors
  • Wallpaper and paint, curtain rails
  • Fitted kitchen cupboards and worktops
  • Fixed floor coverings such as ceramic tiles
  • Materials for installing services such as water, gas and electricity
  • Plumbing and electrical installations including central heating and other fixed heaters, fires and fireplaces, bathrooms and showers
  • Saunas and pools (only if inside the building)
  • Turf laid adjacent to your building

What sort of items are excluded?

  • Domestic electric and gas appliances such as ovens, refridgerators and dishwashers (including all built-in items)
  • Doorbells, mirros, lampshades and other fittings
  • Electrically operated doors and gates
  • Curtains and blinds
  • Carpets and underlay
  • Aerials and satellite dishes
  • Trees, shrubs and flowers

Things to remember to help the VAT office check your claim

You will need to send:

  • The planning permission and plans of your house
  • All your invoices and bills
  • Proof that you have completed the construction of your house, i.e. a certificate or letter of completion from the local authority for Building Regulations purposes or valuation rating or Council Tax assessment

You must have a VAT invoice for the eligible goods to support your claim.

For further information visit

Contact form

Potton Head Office

Eltisley Road

Great Gransden


SG19 3AR

441767 676400