Building a New Home and VAT

You can apply for a VAT refund on building materials and services if you are:

  • building a new home 

  • converting a property into a home 

  • building a non-profit communal residence - eg a hospice 

  • building a property for a charity 

The building work and materials have to qualify and you must apply to HM Revenue and Customs (HMRC) within 3 months of completing the work. 

There is a separate guide to VAT if you are working in the construction industry

See Also: