Building a new home and VAT

Last updated: 7 March 2017

How to claim

Send HM Revenue and Customs (HMRC) form VAT 431NB or 431C to claim the VAT refund. The forms include guidance notes (eg how to work out your VAT) and the postal address.

What you need to know

You must claim within 3 months of the building work being completed.

You'll usually get the refund in 30 working days of sending the claim.

You must include the following with your claim:

  • bank details - so the refund can be paid
  • the planning permission
  • proof the building work is finished - eg a letter from your local authority
  • a full set of building plans
  • the invoices - including tenders or estimations if the invoice isn't itemised
  • bills and any credit notes

VAT invoices must be valid and show the correct rate of VAT or they won't be accepted. For invoices not in Sterling, convert the amounts into Sterling.

Contact the VAT Helpline if you have any questions.

Building a new home and VAT
How to claim