Generator (only if it is the permanent provider of electricity for the dwelling) Gates (electrical components are not allowable)
Gas hinges (only if attached to a door or kitchen cupboards) Garage doors (electrical components are not allowable) If the fuses are part of eligible electrical systems (for example, lighting systems) then the fuses are eligible) The cleaning services should be charged at the zero or reduced rate depending on the type of construction)Ĭlock tower (only if the clock tower is shown on the approved plans - The clock itself is not claimable)ĭiggers (Allowable if hired with an operator or driver)ĭoor entry systems (unless the DIY claim is for a flat)ĭrawers (part of a wardrobe or freestanding)ĭraw rope (for marking out straight lines)Įlectrical components of garage doors, gates and windowsįencing (permanently erected around boundary of dwelling)įitted wardrobes (unless it meets conditions in VAT Notice 708 Section 13.5 2 If a fitted wardrobe is included in a DIY claim, photographic evidence of eligibility is required)įire alarm and sprinkler system(in large open plan loft type apartments only, which have no internal dividing walls)įlooring materials (except carpets and carpet tiles)įuses (a safety device that is designed to protect an electrical power system from the harmful effects of over-currents (currents higher than the normal operating current).
It should be standard rate if undertaken by a separate specialist)Ĭoncrete pump hire (not including the supply of concrete)Ĭonnection of alarm to fire or police departmentĬookers (an Aga is allowable only if it also heats space and water)Ĭleaning of building (builders clean services after all the work is undertaken except the decorating. The service should be charged at the zero or reduced rate depending on the type of construction if undertaken by the plumbers as part of their services. Goods and services A to C A AllowableĪppliances - white goods (except Aga if it heats space and water)Īga (only if it also heats space and water)Īudio equipment (including any AV systems)īathroom cabinets (unless with plumbing for a sink fixed to the wall)īathroom furniture (units supporting basins and behind back to wall wcs only)īat and bird boxes (only if it is required as a condition in the Planning Permission)īore Hole Testing, Inspection and Commissioningīlinds fixed within windows (between panes of glass)īrush and broom handles (including Paint Brushes)Ĭattle grids (only if it is a required as a condition in the Planning Permission and is a security feature)Ĭhlorinating water pipes and sample testing (this is a service of cleaning the pipes before the property comes into use. Services can only be claimed for conversions as any services to a new build property should be zero rated. This list will help you identify the goods (building materials) and services which are eligible for a VAT refund.
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