Building a new home and VAT

3. How to claim

Fill in form 431NB to claim a VAT refund on a new build, or 431C to claim for a conversion.

Send your claim form to HM Revenue and Customs (HMRC).

National DIY Team SO970
HM Revenue and Customs
Newcastle
NE98 1ZZ

You must claim within 3 months of the building work being completed.

What you need to include

You must include all the documents listed in the claim form as part of your application.

If an invoice is in your business’s name, you’ll need proof that you’ve refunded the amount from your personal bank - for example, a bank statement.

VAT invoices must be valid and show the correct rate of VAT or they won’t be accepted. For invoices not in sterling, convert the amounts into sterling.

How long it takes

You’ll usually get the refund within 30 working days of sending the claim.

Help with VAT

Contact the VAT helpline if you have any questions.