This site uses cookies. By continuing to browse the site you are agreeing to our use of cookies. To find out more about cookies on this website and how to delete cookies, see our Cookie Policy.

Tools which collect anonymous data to enable us to see how visitors use our site and how it performs. We use this to improve our products, services and user experience.


Tools that enable essential services and functionality, including identity verification, service continuity and site security.

Where Taxpayers and Advisers Meet

VAT on new build on vat return

Joined:Tue Mar 14, 2023 11:41 am
VAT on new build on vat return

Postby kiwi0206 » Tue Mar 14, 2023 11:48 am


I wonder if someone could point me in the direction of some case law on a DIY new build vat claim.

I am a small 'farmer' that receives grazing rents for land that i rent out. I am VAT register and i have converted a barn into my dwelling.

I am been claiming vat on this new build on my quarterly VAT returns rather than filing a self build claim after completion.

First, can someone tell me if that is ok to do?
Secondly, I want to be able to find some solid case law where this has been contest and granted in favour of the tax payer.

Many thanks

Hayes Accountants & Tax Consultants
Joined:Fri Mar 17, 2023 8:02 am

Re: VAT on new build on vat return

Postby Hayes Accountants & Tax Consultants » Fri Mar 17, 2023 2:02 pm


If you’re a DIY builder you may be able to reclaim VAT when building a new home or converting a non-residential building into a home.

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.

The building work and materials have to qualify and you must apply to HM Revenue and Customs (HMRC) within 3 months of completing the work.

Should you have any further questions regarding this kindly email us your query @ Email;


Joined:Wed Aug 06, 2008 3:15 pm

Re: VAT on new build on vat return

Postby Lambs » Fri Mar 17, 2023 9:08 pm


Not sure that

Ellis and Bromley v HMRC [2021] TC08277

endorses your contention that a homebuilder may submit only one claim per new dwelling. Only a First-Tier case but just because HMRC has since doubled-down on its stupidity, doesn't mean it ain't stupid.



Return to “VAT & Excise Duties”