Six months, not three
Following completion, eligible self-builders may submit a DIY Housebuilders VAT refund claim. For qualifying projects completed on or after 5 December 2023, HMRC normally requires the claim within six months of completion. The period is measured from completion certification or other acceptable evidence of completion. Always check the current HMRC requirements. Late claims are not normally accepted.
- 01Keep every invoiceFrom day one
- 02Completion acceptedThe clock starts
- 03Claim onlineWith your evidence
- 04Deadline6 months from completion
How zero-rating and reclaims fit together
A VAT-registered builder can generally zero-rate qualifying construction services and building materials supplied and installed as part of those services, subject to HMRC conditions. VAT you pay yourself on eligible materials bought directly is what you reclaim through the scheme.
What qualifies
| Usually eligible | Not eligible | |
|---|---|---|
| Structure | Blocks, timber, insulation, roofing | Tools, scaffolding, skip hire, plant hired without an operator |
| Windows and doors | Windows, external doors, fixed ironmongery | |
| Services | Heating systems, ground source heat pumps, wiring | Design and other professional fees |
| Fittings | Sanitaryware, fitted kitchen units | White goods, free-standing furniture, carpets |
| External | Materials for paths and drainage; turf and topsoil | Garden furniture, ornaments, and plants not in an approved landscaping scheme |
Plants and trees in a landscaping scheme approved under your planning permission can be claimed. Check other renewables, such as solar panels, with HMRC or your accountant before you buy.
What it might be worth
Suppose you buy £12,000 of eligible building materials before VAT, and the supplier correctly charges VAT at 20% (£2,400). Subject to the scheme's conditions and suitable invoices, that £2,400 may be reclaimable.
By contrast, qualifying work and materials supplied by a VAT-registered contractor may already be zero-rated, leaving no VAT to reclaim on those invoices. Design fees and many other purchases are excluded. Check HMRC's eligible-items guidance before ordering.
Making the claim
- Get the Completion Certificate accepted.
- Gather every VAT invoice, in your name and showing VAT separately.
- Submit the claim normally through HMRC's online service, with a copy of your accepted Completion Certificate, your planning permission and the plans.
Keep every VAT invoice in one place from the very first purchase. An accountant who has handled self-build claims before is worth involving before you submit.
Sources: HMRC: VAT refunds for DIY housebuilders; HMRC: VAT for builders, new homes. Last reviewed October 2026.
Questions
How long do I have to reclaim VAT on a self-build?
Six months from completion, for homes completed on or after 5 December 2023.
Can I reclaim VAT on design fees?
No. Professional fees, including design and engineering, aren't covered by the DIY Housebuilders Scheme.
General guidance for Scotland, not legal, tax, financial or planning advice for your project. Rules change, so check current official guidance and take advice specific to your site before acting.
