Claim a VAT refund if you build new houses on a DIY basis

Claim a VAT refund if you're a DIY builder, building a new home or converting a non-residential building into a home using form VAT431NB.


Refunds for DIY housebuilders - claim form for new houses (VAT431NB)

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Use form VAT431NB to claim a VAT refund as a DIY housebuilder of new houses.

What you need to include

You must:

  • include all original invoices; they must be in your name and if not the reason why — we cannot accept photocopies
  • 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

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

If any of the documentation is not supplied, your claim may be delayed or rejected.

You must claim within 3 months of the building work being completed.

Building a new home and VAT
If you’re a DIY builder you may be able to reclaim VAT when building a new home or converting a non-residential building into a home.

Claim a VAT refund on a conversion if you’re a DIY housebuilder
Use form VAT431C when claiming a VAT refund as a DIY housebuilder on conversions.

Goods and services you can claim for under the VAT DIY Scheme
Find out which items you can or cannot claim a VAT refund for under the DIY Housebuilders’ Scheme.

Published 11 June 2014
Last updated 11 August 2021 + show all updates
  1. The VAT431NB form has been updated.

  2. We have added details of what you'll need to include when you complete form VAT431NB.

  3. The 'Refunds for DIY housebuilders - claim form for new houses (VAT431NB)' has been updated with a new contact telephone number and address.

  4. Welsh translation added.

  5. Customers who want to make a claim under the DIY refund scheme, need to contact HMRC to get an updated address to which claim forms should be sent. This change provides details of a telephone number where they can get the address.

  6. The Local Compliance address has been amended on the form.

  7. First published.