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Amendments to VAT and DIY housebuilders’ scheme: digitisation and extension of time limit

  • VAT refunds can be claimed under the DIY housebuilders’ scheme for certain goods and services used for building or converting a home.
  • The scheme is being amended to allow claimants to file refund claims electronically.
  • The time limit for making claims is being extended from three to six months from the completion date of the build.
  • Changes are being made to the list of documents that must be submitted when making a claim, including new requirements for evidence in the case of a converted derelict building or shell.
  • Claims must be made on a form specified by HMRC notice.
  • The Value Added Tax (Refunds to “Do-It-Yourself” Builders) (Amendment of Method and Time for Making Claims) Regulations 2023 (SI 2023/1201) implement these measures.
  • The measures will come into force on 5 December 2023 for claims made on or after that date.


Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.


VAT news
VAT news