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.

A to Z

A B C D E F G H I J K L M N O P Q R S T U V W X Y Z

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 Blinds
Beams Bollards
Bell box (for alarm) Bookcase
Bend connectors Boots
Bidets Bore Hole Testing, Inspection and Commissioning
Blinds fixed within windows (between panes of glass) Bottle gas cylinders
Block paving Brackets for TV
Blocks Brick Bolster
Boards Brush and broom handles (including Paint Brushes)
Boilers BT Connection
Bolts Bucket
Bottle gully Building regulations fees
Bottle trap Built-In-Speakers
Breakfast bar Bulbs
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  

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)  

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  

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  

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  

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)  

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 Shutters (unless charitable purposes)
Screws Site fencing (temporary - only allowable if used to provide site security during construction works)
Seal Site lighting (temporary)
Sealant Skips
Security lights (permanent) Spade
Self adhesive scrim (tape) Speakers
Septic tanks Spirit level
Service boxes Spreader
Sewer connection Stables

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)  

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