VAT Notice 708 and House Restoration

I am in the process of restoring a residential property which has been empty for 2+ years and which falls within the relevant requirements of VAT Notice 708. The required evidence has been received from my local council. My question is whether - in a similar manner to refunds to DIY housebuilders under VAT431NB or VAT431C - it is possible for me to make a post-completion request to HMRC for a refund of a portion of the VAT paid in a situation where the relevant materials (otherwise falling under the requirements of VAT Notice 708) are purchased by me directly rather than by my builder? In other words, to streamline the purchasing of certain materials can I buy them directly (paying 20% VAT) and subsequently get a refund of 15% VAT which represents the overpayment compared to a situation where the builder buys them directly?

Hi,

If you are renovating an existing dwelling, only where you meet the criteria to submit a DIY claim as per VAT431C would you be able to reclaim VAT on building materials you purchase yourself. For this, the property must have been empty for 10 years or more before the work started.

VAT refunds for conversions if you’re a DIY housebuilder

Thank you.

I qualified for Notice 708, as my property was unoccupied for over two years before I commenced renovation work. I also received a letter from the Empty Housing Office confirming that the house had been unoccupied for over two years. I spoke to HMRC, and they advised me to wait until the property was signed off by Building Control, which I now have. I carried out the full renovation myself, not through a builder, and I would like to claim the 15% VAT back. I have numerous receipts to support my claim. Could you please advise me on the next steps?

Hi,
If you are renovating an existing dwelling, only where you meet the criteria to submit a DIY claim as per VAT431C would you be able to reclaim VAT on building materials you purchase yourself. For this the property must have been empty for 10 years of more before the work started. Guidance on this can be seen here:
VAT refunds for conversions if you’re a DIY housebuilder
Thank you.