You can apply for a VAT refund on building materials and services if you’re:
- building a new home
- converting a property into a home
- building a non-profit communal residence, for example a hospice
- building a property for a charity
This is known as the ‘DIY housebuilders’ scheme’. You can only make one claim for a VAT refund under the scheme.
There is a separate guide to VAT if you’re working in the construction industry.