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There is no restriction on selling your new self built home after reclaiming the VAT.
I think you might be confusing VAT reclaim with Community Infrastructure Levy (CIL) exemption.
If you have obtained a CIL exemption, you will be obliged to live in your new principal private residence for 3 years.
If you sell it or rent it out in the first 3 years after completion, then the full CIL due will be payable.
Do I have to live in my self build (my only residence) for a particular length of time before selling in order to avoid capital gains tax (or any other tax which might apply as though I was a professional developer making a profit).
Thanks
Paul
There’s no restriction on how long you have to live in your new self built home for Capital Gains Tax (CGT) purposes.
This is because it is your principal private residence and as you own no other property, it is deemed to be exempt from CGT.
The only time a problem might arise is if you built and sold several houses in quick succession while claiming each to be your main residence and therefore exempt from CGT.
You would have to convince HMRC that you were not living off any profit. If you had no other source of income, they would consider that you were trading or acting as a professional developer.
There’s no hard and fast rule as to how long between self builds is acceptable for CGT purposes, but around 18 months would be a sensible period in my opinion.