Claim a VAT refund for a new home or charity building if you're a DIY housebuilder

Question

Accepted Answer

Who can claim

You can use this service to claim back VAT if you’re a DIY housebuilder:

building a new home
constructing a new charity building, for a charitable or relevant residential purpose

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 building

For planning permission issued in 2 parts, we’ll need to see both and we’ll 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.

For buildings 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

You’ll need to either:

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)
use your email address to get a confirmation code that you can use to sign in

If you cannot use the online service, fill in refunds for DIY housebuilders — claim form for new houses (VAT431NB) (PDF, 515 KB, 11 pages).

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.