What can I reclaim?
You can reclaim the VAT incurred on the following self build projects:
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A New build dwelling
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Barn conversion to form a new dwelling
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Converting business premises into a residential dwelling
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Conversions of dwellings that have not been lived in for 10 years
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Building or converting one of the above into a holiday home
(if used for personal use only)
You can reclaim the VAT incurred on expenditure which includes the following:
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All Materials incorporated in the building
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Delivery charges included on invoices for materials
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Certain landscaping costs
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Standard alarm systems
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Wooden floor systems
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Light fittings
You cannot reclaim the VAT incurred on some expenditure which includes the following:
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Architects and professional fees
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Hire Charges
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White goods
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Carpets
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Tools and Equipment
You must ensure you are charged the correct rate of VAT during your project, as HMRC will only refund the rate that should be charged.
Your VAT claim must be submitted to HMRC within three months of completion. (in certain circumstances late claims may be accepted)
New build VAT refunds are paid direct to your bank account.