Yes — VAT on eligible building materials that you bought directly is the main subject of a VAT431NB claim. The materials must be building materials for VAT purposes (broadly, goods ordinarily incorporated into that type of building), they must have been incorporated into the building before completion, and you must have a valid VAT invoice showing the VAT you paid. Fitted carpets, most gas and electrical appliances, furniture (except fitted kitchen furniture), tools and consumables are excluded.
Building materials bought direct from merchants are correctly charged at 20% standard rate. On £60,000 of qualifying direct material purchases, that is £10,000 of reclaimable VAT — but only for items that meet HMRC's building-material definition and have valid VAT invoices.
Bricks, blocks, concrete, timber, steel, insulation, roofing materials, windows, external doors, plasterboard, floor and wall tiles, sanitaryware, radiators, pipework, wiring, consumer units and cable are ordinarily qualifying building materials.
Fitted kitchen furniture and the materials used to construct fitted kitchen furniture are treated as building materials under HMRC's rules. Units fixed to walls or floors that cannot be removed without damage typically qualify.
Fitted carpets and underlay are specifically excluded. Most electrical and gas appliances (fridges, ovens, washing machines, dishwashers) are excluded. Exceptions exist for qualifying heating, ventilation and air-conditioning appliances.
Free-standing or removable furniture, curtains, blinds, light fittings that are not wired in, tools, plant hire and consumables (sealant, paint, fixings) do not qualify as building materials.
VATBuild is not affiliated with HMRC. References to HMRC publications are for informational purposes. Always consult a qualified tax adviser before submitting a reclaim.
VATBuild classifies each line item on every invoice as potentially claimable building material, excluded item or uncertain — applying HMRC's building-material rules and the project's confirmed conditions. It identifies common exclusions (carpets, appliances, furniture) automatically and flags items that need a human decision (qualifying heating appliances, supply-and-install splits).