Vat reclaim on New Build



To claim Vat on new home construction it must:
  • be separate and self-contained
  • be for you or your family to live or holiday in
  • not be for any business purpose, exception is you can use one room as a work from home office.


Builders working on new buildings should be zero-rated anyway and you won’t pay any VAT on their services.

Form 431NB to claim a VAT refund on a new build, or 431C to claim for a conversion will have all the details on which materials vat can be reclaimed. The owner mus apply for refund within 3 months of work completion to HMRC.

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