Property Tax Refunds

VAT refund on building materials and services is available in UK for building a new home, converting a property into a home, building a non-profit communal residence - eg a hospice, building a property for a charity. 

Claim must be made within 3 months of the building work being completed & refund will be available in 30 working days of sending the claim.

You need to file form 431NB to claim a VAT refund on a new build or 431C to claim for a conversion.

Vat refund is not available for:
  • building projects in the Channel Islands
  • zero-rated or exempt materials or services that don’t have any VAT 
  • professional or supervisory fees - eg architects, surveyors
  • hiring machinery or equipments
  • buildings for business purpose
  • buildings that can’t be sold or used separately from another property because of a planning permission condition
  • building materials that aren’t permanently attached to or part of the building itself
  • fitted furniture, some electrical and gas appliances, carpets or garden ornaments.

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