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HMRC internal manual

VAT Construction

DIY builders and converters VAT Refund Scheme - eligibility of claims: about this section

This section provides additional information relating to the VAT Refund Scheme for ‘do-it-yourself’ builders and converters.

The information that is contained within this section is additional to that which accompanies the two claim forms:

  • VAT 431NB: claim form and notes for new build
  • VAT 431 C: claim form and notes for conversions.

This section also retains some of the information previously contained in Notice 719 VAT refunds for ‘do-it-yourself’ builders and converters (and which has now been withdrawn).

Reference is made to the appropriate section in this guidance where the position in the Refund Scheme is identical to that of the provisions for relief on the supplies of construction services.