What Can I Claim on VAT431NB?

On a VAT431NB claim you can reclaim the 20% VAT on eligible building materials that you purchased directly and incorporated into the building before completion. You cannot claim VAT on qualifying contractor services (these should have been zero-rated in the first place), incorrectly charged contractor VAT (that needs a supplier correction), professional fees, fitted carpets, most appliances, loose furniture, tools or consumables. The distinction between what belongs in VAT431NB and what requires a supplier correction is where most self-builders lose money.

£3,000–£8,000

Why this matters

That is a typical amount lost through either over-claiming (including items that should have been supplier corrections or excluded items, risking HMRC rejection) or under-claiming (missing eligible material purchases that were not carefully tracked).

The key distinctions

Claimable via VAT431NB — direct material purchases at 20%

VAT on building materials you bought directly: structural materials, roofing, insulation, glazing, sanitaryware, flooring (not carpets), wiring, pipework, fitted kitchen furniture. The 20% VAT on these is reclaimable.

Not claimable via VAT431NB — contractor VAT overcharges

Where a contractor has incorrectly charged 20% VAT on services that should be zero-rated, that VAT is not claimable via VAT431NB. The contractor must correct the invoice. These are separate from your material claim.

Not claimable — professional fees

Architect fees, structural engineer fees, planning consultant fees, quantity surveyor fees and similar professional services are standard-rated and are not within the scope of the VAT431NB scheme.

Not claimable — excluded goods

Fitted carpets, most electrical and gas appliances, free-standing furniture, tools, consumables, plant hire and ornamental landscaping are excluded from VAT431NB regardless of where they were purchased.

Practical checklist

Separate every invoice into 'direct materials' (for VAT431NB), 'contractor services' (should be 0%) and 'professional fees' (excluded)
Check that all claimed materials are incorporated into the building — not free-standing or removable
Do not include architect, surveyor or planning fees in your claim
Do not include fitted carpets, underlay or most appliances
Do include fitted kitchen units, hard flooring tiles, sanitaryware, windows and doors
Flag any contractor invoice showing 20% VAT — check whether it needs a supplier correction rather than a VAT431NB entry
Confirm all materials were incorporated before the completion certificate date

HMRC notice references

HMRC Notice 708 Section 3—DIY scheme — eligible materials

HMRC VAT431NB notes—What to include and exclude from the claim

VATBuild is not affiliated with HMRC. References to HMRC publications are for informational purposes. Always consult a qualified tax adviser before submitting a reclaim.

How VATBuild helps

What VATBuild checks for this situation

VATBuild applies HMRC's building-material rules to every line item and separates the claim into four categories: VAT431NB claimable materials, contractor overcharges requiring supplier correction, excluded items, and items needing further review. The result is a structured claim summary showing exactly what is in scope for VAT431NB and what is not.

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