Claim a VAT refund for a new home or charity building if you're a DIY housebuilder
Who can claim
You can use this service to claim back VAT if you’re a DIY housebuilder:
- building a new home
- constructing a new charity building, for a charitable or relevant residential purpose
What you need
You must:
- include the building regulation completion certificate — we accept copies
- provide evidence of planning permission — either full planning permission or outline planning permission and approval of reserved matter
- plans of the building
For planning permission issued in 2 parts, we’ll need to see both and we’ll accept copies.
If any of the documentation is not supplied, your claim may be delayed or rejected.
Make a claim
For buildings completed:
- before 5 December 2023 — you must do this no more than 3 months after it is completed
- on or after 5 December 2023 — you must do this no more than 6 months after it is completed
Online
You can use the online service to make a claim.
To use the service you need a Government Gateway user ID and password. If you do not have a user ID, you can create one using your email address.
By post
If you cannot use the online service, fill in refunds for DIY housebuilders — claim form for new houses (VAT431NB) (PDF, 300 KB, 11 pages).
You’ll need to give information about your invoices on the form.
Send your completed form to:
National DIY Team
S1751
Newcastle upon Tyne
NE98 1ZZ
HMRC offices will not accept drop-off or hand-delivered claims.
Source: HM Revenue & Customs
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