What you can claim
A plain guide to HMRC's DIY Housebuilders' Scheme, with the examples that catch people out. Not advice: always check the current GOV.UK guidance before you submit.
The basics
Four things to know first
New builds and conversions
A new home for you or a relative (form VAT431NB), or a non-residential building converted into one (VAT431C). Extensions and most renovations don't qualify.
Six months, one claim
For builds completed on or after 5 December 2023, you have six months from completion. One claim, no stages, no going back.
Materials, not services
On a new build, labour should be zero-rated by your builder, so the claim is for materials you bought. Conversions can include services.
A schedule, not a shoebox
You submit a schedule of invoices, not the invoices. HMRC then asks to see a sample, usually the largest.
Real examples
What catches people out
All from HMRC's published list. These are the ones that surprise self-builders most, in both directions.
You'd think so. You can't.
Not claimable, however reasonable it seems.
- Concrete pump hireThe concrete is claimable. The pump isn't.
- A cement mixerTools and equipment never count, bought or hired.
- Skips, scaffolding and portable toiletsSite costs, not the house.
- Carpets and carpet underlayEvery other kind of flooring is fine.
- Light bulbsThe light fittings themselves are fine.
- Ovens, hobs and white goodsA cooker hood is fine.
- CCTV and doorbellsA burglar alarm is fine.
- Electric blinds and broadbandBoth added to the list in March 2025.
- Delivery on a separate invoiceOften not. On the same invoice as the goods, it counts.
- A digger without a driverHired with a driver, it counts.
You'd think not. You can.
Claimable, and often missed.
- Turf, topsoil and grass seedReal grass. Artificial grass isn't.
- Plants and treesOnly with an approved landscaping scheme in your planning permission.
- A wood-burning stoveFireplaces and surrounds too.
- Your fitted kitchen and worktopsThe units, sink and worktops. Not the appliances.
- A cooker hoodThe one kitchen appliance that counts.
- Curtain poles and railsCurtains themselves don't.
- Manual blinds and shuttersAllowed since October 2020.
- A burglar alarmIncluding the bell box.
- Boundary fencing and gatesNot the electrical parts of a gate.
- A digger with a driverPlant hired with an operator.
Source: HMRC, Goods and services you can claim for under the VAT DIY Scheme, last updated 17 March 2025. The full A to Z is there.
Every invoice
What each invoice needs
Miss one of these and the item may not count, however legitimate the purchase.
The supplier's VAT number
The most common omission. Check the small print in the footer before assuming it's missing.
Your name and address
Required on invoices over £250. Not a first name, and not your builder's.
Net, VAT and gross
Shown separately. A gross total on its own isn't enough.
A real VAT invoice
Not a pro-forma, delivery note, statement or card receipt.
How Footings helps
A total you can actually claim.
Footings checks every line of every invoice against HMRC's list as it arrives. Claimable lines count towards your total. Lines that aren't come out. Anything conditional gets a question for you rather than a guess.
So the figure on your dashboard is worked out line by line: the figure you can claim, not the figure you hope to.
Pour Decisions · INV-4471
Worth knowing
Four traps that cost the most
Delivery charged separately
Carriage on the same invoice as the goods is claimable. A separate haulage invoice often isn't. Ask merchants to combine them from the start. It costs them nothing.
Plant without an operator
A digger hired with a driver is claimable. The same machine on its own isn't. Nor is concrete pump hire, though the concrete is fine.
Labour charged at 20%
Building work on a qualifying new build should usually be zero-rated. If you've been charged 20%, ask the contractor to correct it. It generally can't be recovered through the scheme.
Invoices in someone else's name
Bought on your builder's trade account? Not necessarily lost, if you can show you paid. More on this