- The DIY Housebuilders’ Scheme allows individuals building or converting homes for personal use to claim VAT refunds.
- HMRC provides an alphabetical list of claimable items to reduce disputes.
- VAT on services can only be claimed for conversions (at 5%), not for new builds (which should be zero-rated).
- Claims cannot be made for projects outside the UK, non-VAT materials/services, professional fees, equipment hire, non-permanent materials, certain furniture/appliances, or items without a VAT invoice.
Source: marcusward.co
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.
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