Claim a VAT refund for a conversion if you're a DIY housebuilder
Use the online service or VAT431C form to reclaim VAT, if you're a DIY housebuilder converting an existing building into a dwelling.
Who can claim
You can use this service to claim back VAT on building materials and services you have bought to convert an existing building into a dwelling.
What you need
You must:
- include the building regulation completion certificate — we accept copies
- provide evidence of planning permission — either full planning permission or outline planning permission and approval of reserved matter
- include plans of the conversion
For planning permission issued in 2 parts, we’ll need to see both and we will accept copies.
If any of the documentation is not supplied, your claim may be delayed or rejected.
Do not send original documents as we will not be able to return them to you.
Make a claim
For conversions completed:
- before 5 December 2023 — you must do this no more than 3 months after it is completed
- on or after 5 December 2023 — you must do this no more than 6 months after it is completed
Register online
You’ll need to either:
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sign in with your Government Gateway user ID and password (if you do not have a user ID, you can create one when you first try to sign in)
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use your email address to get a confirmation code that you can use to sign in
By post
If you cannot use the online service, fill in
You’ll need to give information about your invoices on the form.
Send your completed form to:
BT&C VAT
HM Revenue and Customs
BX9 1WR
HMRC offices will not accept drop-off or hand-delivered claims.
Updates to this page
Last updated 25 January 2024 + show all updates
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The address to send a completed paper form to has been updated.
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Information to tell you not send original documents as we will not be able to return them to you, has been added to the postal form.
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Information to tell you not send original documents as we will not be able to return them to you, has been added.
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First published.