lhsbanner buildregisters oran

lhsbanner csbtk blue

lhsbanner fmb2

News

Homes England loan funding unlocks land for further custom build homes

20 new plots for custom build homes are being brought to market at Howton Road in 2018 as part of a development allocation in Newton Abbot by Teignbridge District Council (DC) i....

Read more

Ecology Building Society provides mortgage finance at Cambridge Cohousing’s Marmalade Lane project

Ethical lender the Ecology Building Society has teamed up with Cambridge Cohousing to offer mortgages to the future residents of Marmalade Lane, a 42-home community in the proce....

Read more

Fareham Borough Council and the Right To Build Task Force pursues potential for plots at Welborne Garden Village

Fareham Borough Council and the Right To Build Task Force are working together to help realise potential for self-build and custom build plots at Welborne Garden Village in Hamp....

Read more

Ticket offer for Spring self-build shows

 

Self Build Portal brings you free ticket offers to the best self build shows for anyone wanting to build their dream home...

Read more

Right To Build Expo heads South West for self-build and custom expertise

NaCSBA's Right To Build Task Force, NaCSBA and Wood for Good, in partnership, are hosting the Right To Build Expo: Unlocking the Potential of Custom and Self-build, near Exeter ....

Read more

Case Studies

Beattie Passive house

Manx passive home

Read more

Contemporary Timber Frame Home

Read more

Passivhaus Family Farmhouse

Read more

Steel Farm

Read more

Merlin Haven

Read more

Timber Frame Home, Ventnor

Read more

Aldcliffe Yard, Lancaster

Read more

Walthamstow Social Rent Scheme

Read more

Prefabricated Passivhaus bungalow

Read more

Cookham Dean, Berkshire

Read more

Harvest House

Read more

Bickleigh Eco Village, Devon

Read more

Stoke-on-Trent Serviced Building Plots

Read more

Forevergreen House

Read more

Housing People Building Communities

Read more

Sülzer Freunde, Cologne

Read more

Berlin - 'Building Groups'

Read more

Manor Farm, Kirton

Read more

Straw-baling, Perthshire

Read more

Findhorn

Read more

Almere, Holland

Read more

Hockerton

Read more

Top tips

Tommy Walsh's
Top Tip

Tommy Walsh's Top Tip Read more

we support_logo-2tb

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.