This list will help you identify the goods (building materials) and services which are eligible for a VAT refund. Services can only be claimed for conversions as any services to a new build property should be zero rated.
Goods and services A to C
A
Allowable
Disallowable
Access chamber
Abrasive paper
Access cover
Aggregate tax and levy charge
Adaptors (plumbing)
Air testing
Adhesive
Amplifiers (sateillite system)
Aerials - TV
Appliances - white goods (except Aga if it heats space and water)
Aga (only if it also heats space and water)
Architectural Design and Fees
Aggregate
Artificial grass
Air bricks
Audio equipment (including any AV systems)
Air Conditioning
Awnings
Alarm Systems
Architrave
Asbestos (as a material)
Asbestos Removal (conversions Only)
B
Allowable
Disallowable
Balcony
Barbed wire
Ballast
Barbecue
Basins
Bathroom cabinets (unless with plumbing for a sink fixed to the wall)
Bathroom furniture (units supporting basins and behind back to wall wcs only)
Bathroom countertops
Bat and bird boxes (only if it is required as a condition in the Planning Permission)
Batteries
Baths
Bollards
Beams
Bookcase
Bell box (for alarm)
Boots
Bend connectors
Bore Hole Testing, Inspection and Commissioning
Bidets
Bore Hole Testing, Inspection and Commissioning
Blinds
Bottle gas cylinders
Blinds fixed within windows (between panes of glass)
Brackets for TV
Block paving
Brick Bolster
Blocks
Brush and broom handles (including Paint Brushes)
Boards
BT Connection
Boilers
Bucket
Bolts
Building regulations fees
Bottle gully
Built-In-Speakers
Bottle trap
Bulbs
Breakfast bar
Breather paper
Bricks
Brushing wax
Burglar alarm
Butt hinge
Butterfly ties
C
Allowable
Disallowable
Cables
Caravans
Carcassing
Carpets
Carriage (with materials)
Cattle grids (only if it is a required as a condition in the Planning Permission and is a security feature)
Caulk
CCTV systems (including video recording)
Cavity slab
Cement mixer
Cavity trays
Chisel
Ceiling roses
Chlorinating water pipes and sample testing (this is a service of cleaning the pipes before the property comes into use. The service should be charged at the zero or reduced rate depending on the type of construction if undertaken by the plumbers as part of their services. It should be standard rate if undertaken by a separate specialist)
Cement
Clocks
Chamber riser
Clothes line
Chandeliers
Clothing
Chicken wire (only if used as fencing)
Coffee machine
Chimney extractor unit
Coir matting
Chimney pots and caps
Commissioning fee
Chimneys
Computers
Chipboard
Concrete pump hire (not including the supply of concrete)
Chippings
Connection of alarm to fire or police department
Chrome baskets (fixed in bathroom)
Consultancy (technical design fees)
Sill (window)
Cookers (an Aga is allowable only if it also heats space and water)
Cistern
Cotton chalkline
Cladding
Curtains
Cleaning of building (builders clean services after all the work is undertaken except the decorating. The cleaning services should be charged at the zero or reduced rate depending on the type of construction)
Clock tower (only if the clock tower is shown on the approved plans - The clock itself is not claimable)
Coat and hat hooks
Compost
Concrete
Condensing boiler
Connector
Consumer unit
Cooker hood
Copper tube
Cornice
Countertop basins
Coupler
Coupling
Coursing bricks
Coving
Creosote
Crusher run
Curtain poles and rails
Goods and services D to F
D
Allowable
Disallowable
Danish oil
Deckchair (furniture)
Deckchair (wire spacer)
Desk
Decking
Diesel
Decorating materials
Diggers (Allowable if hired with an operator or driver)
Delivery (If invoiced with materials)
Digibox (freeview box or satellite)
Diffuser crystal (lighting)
Discount charge
Dimmer switch
Discs (cutting or grinding)
Discs for insulating wall ties
Door entry systems (unless the DIY claim is for a flat)
Door entry system (only in flats)
Door mats
Door frame
Doorbell or door chime
Door furniture
Drain inspections
Door knocker and cover
Drawers (part of a wardrobe or freestanding)
Door locks, chains and latches
Draw rope (for marking out straight lines)
Door stops
Drill bits and accessories
Doors
Dumpy bag
Double glazed units
Dust masks
Downlighters
DVD
DPC = Damp proof course
DPM = Damp proof membrane
Drainage
Ducted warm-air systems
Ducting
Dust extractors and filters
E
Allowable
Disallowable
Elbow (plumbing)
Electrical components of garage doors, gates and windows
Electric fire
Electricity bills
Electric showers
Electricity connection (see Utilities)
Electric windows
Estate agent fees
Electricity connection (see Utilities)
Extension leads
End feed
Extension pole (decorating)
Engineering bricks
Expanding foam
Exclusion fencing
Extractor fan
F
Allowable
Disallowable
Facing bricks
Fablon (sticky back plastic)
Fascias
Fabric (cloth)
Felt (roofing)
Face mask
Fencing (permanently erected around boundary of dwelling)
Fees (professional)
Fibre glass
Fitted wardrobes (unless it meets conditions in VAT Notice 708 Section 13.5 2 If a fitted wardrobe is included in a DIY claim, photographic evidence of eligibility is required)
Finials
Flueorescent tubes
Fire alarm and sprinkler system(in large open plan loft type apartments only, which have no internal dividing walls)
Freestanding drawers
Fire safety equipment
Freezers
Fire surrounds
Fridge
Fireplace
Fridge drawers
Fittings
Fuel
Flex
Furniture
Floor screed
Floor tiles
Floor varnish
Flooring materials (except carpets and carpet tiles)
Flue kit
Flue liner
Fluorescent fitting
Fluted wooden dowels
Foam
Frame fixings
Frame fixtures
Frame ties
Framing anchor
Fuses (a safety device that is designed to protect an electrical power system from the harmful effects of over-currents (currents higher than the normal operating current). If the fuses are part of eligible electrical systems (for example, lighting systems) then the fuses are eligible)
Goods and services G to I
G
Allowable
Disallowable
Gaffer tape
Garden furniture and ornaments
Galvanised wire
Garden hose
Garage doors (electrical components are not allowable)
Garden hose reel
Gas connection - See Utilities
Gas bills
Gas fire
Gas connection See Utilities
Gas hinges (only if attached to a door or kitchen cupboards)
Gas heater hire
Gates (electrical components are not allowable)
Glass cleaners
Generator (only if it is the permanent provider of electricity for the dwelling)
Glass papers
Geothermal heat pump
Glass shelves (bathrooms)
Girder truss shoe
Gloves
Glass
Grass (artificial)
Glass blocks
Greenhouse
Glazing
GU10 (bulbs)
Granite
GW10 (bulbs)
Grass (turf)
Gym equipment
Grass seed
Grate and grating
Gravel
Grit
Ground heat exchanger and pump
Grout
Gully
Guttering
Gypsum
H
Allowable
Disallowable
Handles
Hammer
Hardcore
Hardpoint (saw)
Hardwax oil
Haulage charge (when invoiced separately. Transport charges included with materials are allowable)
Hardwood
HDMI cable
Heating systems
Helmets
Heavy duty strap
Hi-Fi systems
Hessian sheeting (for concrete curing)
Hire charges
Hinges
Hobs
Hockey stick (only as a type of wood)
Hoists - dumbwaiter
Hot tub (only if located inside the dwelling)
House name and number plaques
Hydroptherapy pools (only if located inside the dwelling)
I
Allowable
Disallowable
Immersion heaters, boilers,hot and cold water tanks
Inspections
Inspection chambers
Integro filter and respirator
Insulation
Intergrated appliances (installation service is allowed if shown seperately)
Insulation boards
Intercom system - (only as a door entry system for a block of flats)
Intelligent lighting systems (only if operating lighting, heating, water, ventilation and any other building materials. Systems operating audio and TV etc are not allowable. Control pads that are wired to the wall are only allowable if the system is allowable. Remote controls are not allowable)
Ironmongery
Isowool general purpose roll
Goods and services J to L
J
Allowable
Disallowable
Jacuzzi (only if located inside the dwelling)
JCB without an operator or driver
Jiffy hanger (wood)
Jigsaw
Joint filler
Joist hanger
Junction box
JCB (for example, a digger or forklift) only if it is hired with an operator or driver
K
Allowable
Disallowable
Karndean flooring
Kitchen Appliances (white goods, except cooker hoods and certain types of Aga)
Kerbstone
Kit houses (timber frames)
Kitchen cupboards (fitted kitchen only)
Kitchen sinks
Kitchen work tops and breakfast bars
Knocker (for door)
L
Allowable
Disallowable
Laminate flooring and underlay
Ladders (except loft ladder)
Latches
Lamp shades - if removable
Lead
Lamps (bulbs)
Lead flashing
Land registry fee
Letter boxes
Landscape and garden equipment
Letter plate and tidy
Legal fees
Lifts
Lightbulbs
Light fittings
Lighting systems (see Intelligent lighting)
Lightning conductors
Lorry
Lime
Limestone
Liner
Lining paper
Linolium
Linseed oil
Lintel
Load charged (with materials)
Locks
Loft hatch
Loft insulation
Loft ladders
Goods and services M to O
M
Allowable
Disallowable
Man hole covers
Machine hire (without an operator or driver)
Manure
Machinery repairs
Marble
Masking tape
MDF
Masonry drill
Membrane
Measuring tape
Meter cupboards
Mercury spot (test mercury in soil)
Mineral wool
Microwave
Mirrored doors (mirrored doors on a wardrobe that meet the conditions of VAT Notice 708 Section 13.5.2 are also acceptable).
Muck away (also spoils or tip away)
Mirrors (if firmly affixed to the dwelling)
Mortar
Mosaic tiles
Moulding
N
Allowable
Disallowable
Nails
Nail gun
Nuts
Nylon brushes
O
Allowable
Disallowable
Occupancy switch (movement detector switch which enables connected lights to switch on automatically when movement is detected and stays on while the room is occupied)
Oil (machinery)
Ogee (wood)
Ovens
Oil fired boilers
Oil tank
Outside lights
Goods and services P to R
P
Allowable
Disallowable
Padstones
Paint brushes, trays and rollers
Paint
Pencils
Pan connectors
Pendulum jigsaw
Parquet flooring
Petrol
Patination oil
Photocopies and plans
Pattress
Pipecutters
Paving stones
Pitfall traps (animal traps)
Pea gravel
Planning application fees
Pedestal for bathroom sink
Plants and trees (if the Planning Permission does not have a Landscaping condition)
Pendant light fitting
Plumb bob and line set
Pipe clips
Ponds
Pipe coil
Portable toilets
Pipe coverings
Prefabricated furniture
Pipe insert
Professional fees and management fees
Pipe shoe
Propane gas cylinder
Pipe stiffener or pipe support
Pipe tee
Pipes
Plants and trees (only if there is an approved landscaping scheme on the Planning Permission)
Plaster
Plaster board
Plasterers tape
Plastic push in clips
Plasticiser
Plinth
Plinth stretcher
Plumbing materials and fittings
Plywood
Poles
Polythene - DPC or DPM damp proof coarse and membrane
Pond liner (if used for roofing)
Post boxes (if attached to either the dwelling or boundary wall)
Posts (fencing)
Power points
Pumps
PVA - Glue
Q
Allowable
Disallowable
Quoins
Quooker taps
R
Allowable
Disallowable
Rabbit wire (only if used for fencing. If used in the construction of an animal enclosure it is not allowable)
Rawlplug flat bit - Drill bit
Radiator key
Red diesel
Radiators and controls
Remote controls and motors for automation (garage doors and lighting)
Rafter tray (roof)
Respirator (dust mask)
Rafters
Retractable fabric awnings
Railings
Retractable washing line
Rawl plugs
Roller
Readymix
Roller blinds
Reducer Waste
Roller sleeves and trays (for painting)
Reinforcement Mesh
Rugs
Remote sensor - underfloor heating
Resin
Restraint straps
Roof slates
Roof trusses
Roof Vent
Roofing felt or membrane
Room therostat
Rope (dependant upon the use - provide additional information if claiming for this material)
Goods and services S to U
S
Allowable
Disallowable
Sand
Saw
Sandstone
Sand paper
Sanitary ware
Sanding discs
Satellite dishes
Scaffolding
Saunas (only if located inside the dwelling)
Screwdrivers
Sawn
Shed
Sawn carcassing
Shelves
Screed
Shovel
Screw covers
Site fencing (temporary - only allowable if used to provide site security during construction works)
Screws
Site lighting (temporary)
Seal
Skips
Sealant
Spade
Security lights (permanent)
Speakers
Self adhesive scrim (tape)
Spirit Level
Septic tanks
Spreader
Service boxes
Stables
Sewer connection
Shutters
T
Allowable
Disallowable
Tape
Tarpaulin
Taps
Telephones
Tarmac
Televisions (including wall mounted fixtures)
Tee
Temporary fencing (only allowable if used to provide site security during construction works)
Telephone sockets and cables
Temporary signposts
Thermostat
Tile cutters
Tile adhesive
Toilet hire
Tile trim
Tools
Tiles
Traffic lights
Timber
Transport charge (when invoiced separately. Transport charges included with materials are allowable)
Timber decking (for a patio only)
Trees (iIf the Planning Permission does not have a Landscaping condition)
Timber frame kits
Trestles
Toilet
Tripod lights
Toilet roll holders (fixed)
Trowels
Top soil
Turf (artificial)
Towel rails (fixed)
TV brackets
Transformer (if included with other items)
Trap bottle (plumbing)
Trees (only if there is an approved landscaping scheme on the Planning Permission)
Trim
Trunking
Trusses
Turf
TV aerials
TV cable and sockets
U
Allowable
Disallowable
Underfloor heating
Umbrella (garden furniture)
Underground pipes
Underlay (carpets)
Underlay (dependant upon the material it is used in conjunction with. If the main flooring material is not allowable, such as carpet, the underlay is also not allowable)
Utility bills
Underlay (roofing)
Upstands
Utilities (for qualifying conversions, connections to Gas, Electricity and Water supplies are reduced rated if they take place within the site of the building. Works offsite are chargeable at the standard rate but are eligible to be claimed via the DIY scheme. For new build and replacement dwellings, connections to Gas, Electricity and Water supplies are zero-rated)
Goods and services V to Z
V
Allowable
Disallowable
Vacuum cleaners (only if integrated into the dwelling. Separate appliances are not allowable)
Van
Valves
Vehicle maintenance
Varnish
Velux flashing
Velux windows
Veneer
Ventilation equipment
Vents
Vinyl flooring
Visqueen
W
Allowable
Disallowable
Wall connector
Warming drawers
Wall lights
Washing machines
Wall pan (toilet)
Water softener tablets
Wall plates
Watts (bulbs - tungsten halogen lamp)
Wall plugs
WD40
Wall ties
Weather dials
Wallboard
Weed killer
Wallpaper
Weighbridge ticket
Wardon call systems
White goods
Wardrobes (only if fitted as per VAT notice 708 section 13.5 - If included in a DIY claim, photographic evidence of eligibilty will be required)
White spirit
Wash basin
Wine cooler (electric)
Washers
Washing machine tap
Washing machine trap
Waste disposal units (only if the DIY claim is for a flat or apartment)
Waste fittings
Waste systems
Water connection (see Utilities)
Water softeners (only if plumbed-in)
Water tanks
Water turbines
Waterwell pools (only if located inside the dwelling)
WCs - Toilet
Whirlpool bath
Wier nails
Wind turbines
Window flashing
Window frames
Windows
Wine rack built into kitchen units
Wire mesh
Wiring (including internal wiring fixtures for computer, phone and TV)
Wood
Wood burning stove
Wood preserver
Wood screws
Woodfiller
Woodworm treatment
X
No items
Y
No Items
Z
No items
Published 29 August 2019
Last updated 11 October 2021
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With effect from 5 October 2020 HMRC policy is that manual window blinds and shutters are allowable building materials.