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Posted Sun, 15 Sep 2024 18:13:03 GMT by Patrick Murphy
My house was 90% destroyed in a fire last November. After clearance work there is no roof and no first floor internal walls. The external walls are mostly in place but the house has been stripped of all floors and ceilings and remaining walls stripped back to the brickwork. Can I claim any VAT relief on the rebuild?
Posted Mon, 23 Sep 2024 20:02:57 GMT by HMRC Admin 18 Response
Hi,

There would be a relief for the construction of a new build and the VAT liability would be Zero.

However the construction would need to meet the definition of a new build.Please see the guidance below:

Zero rating the construction of new buildings

If you meet this criteria and you buy some of the materials yourself for the build then there is also a DIY Scheme you can benefit from.

Please see the giuidance below:

Claim a VAT refund for a new home or charity building if you're a DIY housebuilder

Thank you.
 

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