Information

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What doesn't qualify

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

Building types

If you build a certain type of building you can't 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 can't 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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