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Self Building VAT Rules

Self Building VAT Rules

Self Building VAT Rules

The VAT rules can be a bit tricky at the best of times and as a Building Contractor it can be very difficult to ascertain what rate of VAT should be charged to a client.  It can be zero-rated if a new build, a reduced rate of 5% for some conversions or renovations or a standard rate (currently 20%) depending on the circumstances.  Below are some guidelines on what to charge but please make sure you check with HMRC first.  Please note that this information specifically relates to newly qualifying dwellings created by self-builders. I hope the pointers when it comes to self building VAT rules are helpful.




New Build Houses

When you are constructing a new dwelling this should be invoiced at a VAT rate of 0%.  New build houses are just that; a brand new domestic property built from scratch.  It can also include a replacement property but only if the previous building is completely removed (and that includes the footings & drainage!)



When a non-residential building is converted into a qualifying dwelling, this should be invoiced at a reduced rate of 5%.  It needs to be a stand alone property and not linked to a main property (like a granny annexe)



If a property has not been lived in for 2 years or more, renovation works on that domestic property can be invoiced at a reduced rate of 5%


Listed Buildings

I’ve written a previous Blog on this but basically, since 1st October, 2012, works on Listed Buildings is now charged out at the standard rate (currently 20%) and not zero rated as it used to be.  However, any of the rules listed above still apply



The main thing to remember is that you should only zero-rate or reduce-rate your work once you are satisfied that the project meets the criteria set out in the relevant section of Notice 708.  You also need to keep a copy of the Planning Permission, and any listed building consent or other evidence, with your records so you can demonstrate why the standard-rate of VAT was not charged.

Further information can be found at


Waller Building Services

Our reputation in the commercial sector is growing fast. The services we provide include smaller refurbishments through to extensions and new builds. Waller Associates is Fensa, Chas, Constructionline and Safecontractor registered. We are also on the Kent County Council contractor list. All of our workmen are DBS verified. This means you can be assured that our staff are suitable to work in your school. You can also be confident that we are a company that is built on trust. If your school is planning any size of project, we would be delighted to provide you with a quotation. Furthermore we would be happy to price any maintenance or refurbishment works for you.

Building Services We Provide

We cover all of the building as well as glazing services that a workplace may need. This includes, toilet and kitchen refurbishments. We also install fencing, flooring and carry out complete new builds. Furthermore the glazing division carries out window repairs. We also install uPVC and aluminium windows and doors. View our case studies to see projects we have recently completed on our website.

Contact Waller Building

Based in Sittingbourne, Kent, we carry out works throughout Kent as well as the south east of England. If you would like a quotation on any size of building as well as glazing project, please contact us. Telephone 01795 424435 additionally email

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