Commentary

V7.395 DIY housebuilders—works and materials that cannot be claimed

Part V7 Tax planning
Part V7 Tax planning | Commentary

V7.395 DIY housebuilders—works and materials that cannot be claimed

Part V7 Tax planning | Commentary

V7.395 DIY housebuilders—works and materials that cannot be claimed

One common situation is where a 'granny' annex is constructed to an existing property, for example, to give independent living to an elderly relative but close to, or attached to, the main property. In such cases, a claim cannot be made unless the annex can be disposed of separately to the main house. In most cases, this is not possible so a DIY claim cannot be made.

The other main exclusion from the DIY scheme is that VAT cannot be recovered on certain services associated with the project. These exclusions mainly relate to

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