Guidance
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.
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 for an 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 | Bottle gas cylinders |
| Blinds (does not include electrical blinds) | Brackets for TV |
| Blinds fixed within windows (between panes of glass) | Brick bolster |
| Block paving | Broadband connection |
| 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 |
|---|---|
| Damp proof course | Deckchair (furniture) |
| Damp proof membrane | Desk |
| Danish oil | Diesel |
| Deckchair (wire spacer) | Diggers (allowable if hired with an operator or driver) |
| Decking | Digibox (Freeview box or satellite) |
| Decorating materials | Discount charge |
| Delivery (If invoiced with materials) | Discs (cutting or grinding) |
| Diffuser crystal (lighting) | Door entry systems (unless the DIY claim is for a flat) |
| Dimmer switch | Door mats |
| Discs for insulating wall ties | Doorbell or door chime |
| Door entry system (only in flats) | Drain inspections |
| Door frame | Drawers (part of a wardrobe or freestanding) |
| Door furniture | Draw rope (for marking out straight lines) |
| Door knocker and cover | Drill bits and accessories |
| Door locks, chains and latches | Dumpy bag |
| Door stops | Dust masks |
| Doors | DVD |
| Double glazed units | |
| Downlighters | |
| Drainage | |
| Ducted warm-air systems | |
| Ducting | |
| Dust extractors and filters |
E
| Allowable | Disallowable |
|---|---|
| Elbow (plumbing) | Electrical blinds |
| Electric fire | Electrical components of garage doors, gates and windows |
| Electric showers | Electricity bills |
| Electric windows | Electricity connection (check the conditions set out under ‘utilities’) |
| Electricity connection (check the conditions set out under ‘utilities’) | Estate agent fees |
| End feed | Extension leads |
| Engineering bricks | Extension pole (decorating) |
| 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 | Fluorescent 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 fuse is 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 (check the conditions set out under ‘utilities’) | Gas bills |
| Gas fire | Gas connection (check the conditions set out under ‘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 (or 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 separately) |
| 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 (check the conditions set out under ‘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 (a 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 — damp proof course 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 |
| Rawlplugs | Roller |
| Readymix | Roller blinds |
| Reducer Waste | Roller sleeves and trays (for painting) |
| Reinforcement Mesh | Rugs |
| Remote sensor (for underfloor heating) | |
| Resin | |
| Restraint straps | |
| Roof slates | |
| Roof trusses | |
| Roof Vent | |
| Roofing felt or membrane | |
| Room therostat | |
| Rope (dependant upon the use — you must 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 (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 (if 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 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 eligibility 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 (check the conditions set out under ‘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
Updates to this page
Published 29 August 2019
Last updated 17 March 2025
Show all updates
-
Electrical blinds and broadband connection have been added to the list of disallowable building materials and services that are eligible for a VAT refund.
-
With effect from 5 October 2020 HMRC policy is that manual window blinds and shutters are allowable building materials.
-
First published.