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News

Right To Build Task Force South West Expo for self-build and custom

NaCSBA's Right To Build Task Force is hosting an expo near Exeter on the 8 March, sharing updates and information on the local picture of Right To Build progress for local autho....

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New Housing Minister Raab joins elevated housing department

Dominic Raab has been appointed as Housing Minister, joining the newly elevated Ministry of Housing, Communities and Local Government under Secretary of State for Housing Sajid ....

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Could the Right To Build be a route to homes for key-workers?

Richard Bacon asks the question: could the Right To Build be used to create homes to attract key-workers to areas struggling to recruit and retain core staff?

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New Homes England agency to focus on more land for custom and self-build

Government has announced that the Homes and Communities Agency has been rebranded as Homes England in a move that will see more land being brought forward for development.

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Huge 80% increase in people signed up to create their own home

 Recent research by the National Custom and Self-Build Association (NaCSBA) shows that 33,000 people have now signed up to the Right To Build registers.

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Case Studies

Contemporary Timber Frame Home

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Passivhaus Family Farmhouse

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Steel Farm

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Merlin Haven

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Timber Frame Home, Ventnor

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Aldcliffe Yard, Lancaster

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Walthamstow Social Rent Scheme

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Prefabricated Passivhaus bungalow

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Cookham Dean, Berkshire

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Harvest House

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Bickleigh Eco Village, Devon

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Stoke-on-Trent Serviced Building Plots

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Forevergreen House

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Housing People Building Communities

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Sülzer Freunde, Cologne

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Berlin - 'Building Groups'

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Manor Farm, Kirton

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Straw-baling, Perthshire

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Findhorn

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Almere, Holland

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Hockerton

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Top tips

Red Tape

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VAT

VAT
  • Most selfbuilders are able to either pay no VAT or to reclaim much of the VAT that they pay for materials. HMRC has forms you can download for up-to-date information on VAT and selfbuild. Notice 431NB for newbuilds, 431C for conversions. There is also more information at this site.

But the rules are complex and not everyone can reclaim VAT.
  • If you are extending or renovating an existing house, you must pay VAT at 20%.
  • Creating a separate building or annexe doesn’t count as new build: VAT is 20%.
  • Building holiday lets or a building to rent counts as a business use and VAT is due at 20%.
  • Converting a non-domestic building into a home counts as new build: see notice 431C
  • There is an intermediate rate of VAT (5%) which applies to some works, for instance turning a house into flats, or flats into a house, or for work on a house unoccupied for more than two years. But the work cannot be done on a selfbuild basis — you have to employ a VAT registered contractor.
  • Listed buildings have some very complex VAT rules — refer to HMRC.

If you are eligible to reclaim VAT, then you have to keep very good records as you have to present your original VAT invoices at the end of the job. Generally, labour only and supply and fix invoices should be VAT free on new builds, but different rules apply on conversions.