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What does not qualify

Depending on the type of property you're building or the materials being used there are situations where you cannot claim back VAT.

Building types

If you build a certain type of building you cannot claim a VAT refund. These include:

  • buildings used for business purposes (like shops or offices)
  • building projects in the Channel Islands
  • buildings that can't be sold or used separately from another building because of planning permission

Materials and services

Even if your building type does qualify for a VAT refund, there are still some materials and services that cannot be claimed. These include:

  • materials or services that were zero-rated (you didn't pay VAT on them)
  • professional or supervisory fees (architects or surveyors)
  • hiring machinery or equipment
  • materials that aren't permanently attached to the building itself
  • fitted furniture, some electrical and gas appliances, carpets or garden ornaments
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