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Changes to the DIY Housebuilders’ Scheme: Electronic Claims and Extended Deadline

  • The DIY Housebuilders’ Scheme is a tax refund mechanism for people who build their own home or convert commercial property into a house.
  • Claimants can now submit claims electronically and the deadline for making claims has been extended to six months.
  • The list of documents required to support a claim has been amended.
  • Additional evidence is required when a derelict building has been converted into a dwelling.
  • These changes are outlined in The Value Added Tax (Refunds to “Do-It-Yourself” Builders) (Amendment of Method and Time for Making Claims) Regulations 2023.
  • The new deadline applies to claims made on or after 5 December 2023.
  • Disputes over the completion date of a dwelling may arise.


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