VAT Claim For New Build

2 March 2017

Hi There,

I’m coming to the end of my self build which is a brand new detached house on a greenfield site. During the build I’ve just collected all the invoices and the time has now come to sort them out! I’ve downloaded the claim form and guidance notes but I’ve still got a couple of questions and would be very grateful for any advice.

1. Can I claim for materials, block paving, Wall bricks, tarmac etc, used in creating the driveway, paths and patios around the outside of the house?

2. I’ve sourced most of the building materials from two Builders Merchants with whom I’ve got accounts that I pay monthly. Will HMRC accept their itemised bills with their payment receipts or do I have to copy every item onto the HMRC form?

Thanks for reading this and your views will be very welcome.

Answers

Hi Franky,

Congratulations on reaching the final stretch of your project!

Regarding part 1 of your query – you should be able to reclaim for hard landscaping elements (as well as turf, shrubs etc) on a self build, but my understanding is that you can only do so if these are detailed on your approved planning permission.

I’ll have to defer on part 2 though!

Best wishes,

Chris (Editor)

2 March 2017

Associated hard landscaping works in connection with the property, carried out at the same time, do qualify for VAT reclaims.

My understanding is that you have to list each invoice on their schedule. So, if an invoice is for five building products you should be able to write their collective description into the schedule and, with the original invoice included as evidence, the inspector reviewing your claim can refer for more detail if they need to.

Generally I remember the process being quite laborious and bureaucratic but the inspector needs complete transparency that the claim is for qualifying materials only. If in doubt, you should be able to get to speak to someone at HMRC.

Tim Doherty (Build It expert)

19 April 2017

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