HMRC Guidance: VAT refunds for new builds if you’re a DIY housebuilder

Check if you can claim a VAT refund using the DIY housebuilder scheme, if you’re building a new house.

Contents

1. Using the DIY housebuilder scheme
2. New builds eligible for the scheme
3. Types of new builds not eligible for the scheme
4. Planning and starting your project
5. Employing a builder to do the work
6. Meaning of constructing a building
7. VAT on goods
8. Goods you can or cannot claim for
9. When work is complete  
10. Working out your claim
11. Making a claim
12. How to make your claim
13. How long it takes
14. Claims rejected or not paid in full

Source gov.uk

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