Will my new kitchen be eligible for VAT reclaim?

11 November 2024
by Susan Snape

I have had full planning permission granted to build a new bungalow for my retirement. I have appointed a builder who is eligible to reclaim VAT on materials used but I've chosen to have my kitchen manufactured, supplied and installed by the kitchen provider. This work will be carried out before my builder has completed all of his work on site and before the certificate of completion is issued. Will my kitchen be 0% rated for VAT?

One Answer

  1. Kathy Tisdale says:

    Hi Susan,

    Thanks so much for getting in touch with your question. The supply, manufacture and installation of your kitchen will all be charged at the zero VAT rate, as will all the works carried out by your builder. This is because any VAT registered trades supplying and fitting/installing materials to your build will charge VAT at the lowest rate which, in the case of a new build, is 0%. Any incorrectly charged VAT cannot be reclaimed from HMRC.

    Read more about VAT reclaims for self builds here: Self Build VAT Reclaim Rules: VAT Notice 431NB for New Builds Explained

    Best of luck with your project,

    Kathy Tisdale (VAT Reclaims expert)

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