Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether the DIY Self-Build Scheme allows an applicant to claim all VAT relief that is available to building contractors.

The DIY Self-Build Scheme ensures that private self-builders are put in a similar VAT position as individuals who benefit from VAT zero rating when buying properties from commercial developers. The scheme allows self-builders to reclaim VAT on eligible building materials and some related services. Full details can be found in the notes to the DIY claim form 431NB which is available here: https://www.gov.uk/government/publications/vat-refunds-for-diy-housebuilders-claim-form-for-new-houses-vat431nb.