Hi.
If you are using the DIY Scheme for a new build then you are allowed to reclaim the VAT on fitted kitchen furniture and flooring,with the exception of carpets and carpet tiles.
The installation of these should be at the zero rate of VAT as it's work in relation to a new build and so there would be no VAT to reclaim.
If the DIY Scheme is in relation to a converstion then 5% VAT will be charged on the installation of these items and this would be reclaimable on the DIY application.
Please see the guidance below:
VAT refunds for DIY housebuilders
Claim form for conversions