Guide

Reclaiming VAT on a self-build project

Last updated: 22 June 2017

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
Reclaiming VAT on a self-build project
What doesn't qualify