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This guidance note provides information about VAT refunds for DIY builders and converters that can be obtained under a scheme that is referred to in terms such as:

1. •

   DIY house-builder’s scheme

2. •

   DIY builder’s scheme

3. •

   DIY converter’s scheme

4. •

   scheme for DIY builders and converters

5. •

   DIY VAT refund scheme

6. •

   DIY scheme

The VAT refunds that DIY builders and converters are entitled to claim are provided for by legislation and are subject to conditions that are explained in this guidance note. The construction or conversion work may be carried out by a contractor and the claimant may appoint someone else to prepare the claim.

For commentary on the legislation and case law, please refer to De Voil Indirect Tax Service V5.164.