Changes to the VAT DIY Housebuilders Scheme

Embarking on self-build projects can yield significant VAT savings through the DIY Housebuilders scheme. With the spring Budget 2023’s announcement, the scheme is set to digitize, extending claim periods from three to six months starting 5 December 2023. Understand what qualifies for VAT reclaim and how these changes can benefit your project. For any queries, reach out to Jane at Deeks VAT.

If you are building your own home, you should be able to recover VAT on certain goods via the DIY Housebuilders scheme. The scheme was designed to place homeowners in a similar position to a property developer.  

During the spring Budget 2023 the government announced that it would legislate to digitise the VAT DIY housebuilders’ scheme and extend the time limit for making claims from three to six months.

These changes will come into effect on 5 December 2023 for claims made on or after that date. The existing process for making paper-based claims will remain as an option for those that wish to use it.  

A claim can be made for qualifying building materials on which VAT has been charged. Qualifying materials include most materials incorporated into a new building or conversion and which cannot easily be removed. There are several exceptions including fitted furniture, carpets, and certain domestic appliances.

If you haver any queries regarding this dont hestitate to contact me.

Jane@deeksvat.co.uk
07710 553831‬

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