51茶馆

This list will help you identify the goods (building materials) and services which are eligible for a VAT refund. Services can only be claimed for conversions as any services to a new build property should be zero rated.

Goods and services A to C

A

Allowable	Disallowable
Access chamber	Abrasive paper
Access cover	Aggregate tax and levy charge
Adaptors (plumbing)	Air testing
Adhesive	Amplifiers (sateillite system)
Aerials 鈥� TV	Appliances 鈥� white goods (except for an Aga if it heats space and water)
Aga (only if it also heats space and water)	Architectural design and fees
Aggregate	Artificial grass
Air bricks	Audio equipment (including any AV systems)
Air Conditioning	Awnings
Alarm Systems	听
Architrave	听
Asbestos (as a material)	听
Asbestos Removal (conversions Only)	听

B

Allowable	Disallowable
Balcony	Barbed wire
Ballast	Barbecue
Basins	Bathroom cabinets (unless with plumbing for a sink fixed to the wall)
Bathroom furniture (units supporting basins and behind back to wall WCs only)	Bathroom countertops
Bat and bird boxes (only if it is required as a condition in the planning permission)	Batteries
Baths	Bollards
Beams	Bookcase
Bell box (for alarm)	Boots
Bend connectors	Bore hole testing, inspection and commissioning
Bidets	Bottle gas cylinders
Blinds (does not include electrical blinds)	Brackets for TV
Blinds fixed within windows (between panes of glass)	Brick bolster
Block paving	Broadband connection
Blocks	Brush and broom handles (including paint brushes)
Boards	BT connection
Boilers	Bucket
Bolts	Building regulations fees
Bottle gully	Built-in speakers
Bottle trap	Bulbs
Breakfast bar	听
Breather paper	听
Bricks	听
Brushing wax	听
Burglar alarm	听
Butt hinge	听
Butterfly ties	听

C

Allowable	Disallowable
Cables	Caravans
Carcassing	Carpets
Carriage (with materials)	Cattle grids (only if it is a required as a condition in the planning permission and is a security feature)
Caulk	CCTV systems (including video recording)
Cavity slab	Cement mixer
Cavity trays	Chisel
Ceiling roses	Chlorinating water pipes and sample testing This is a service of cleaning the pipes before the property comes into use. 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. It should be standard rate if undertaken by a separate specialist.
Cement	Clocks
Chamber riser	Clothes line
Chandeliers	Clothing
Chicken wire (only if used as fencing)	Coffee machine
Chimney extractor unit	Coir matting
Chimney pots and caps	Commissioning fee
Chimneys	Computers
Chipboard	Concrete pump hire (not including the supply of concrete)
Chippings	Connection of alarm to fire or police department
Chrome baskets (fixed in bathroom)	Consultancy (technical design fees)
Sill (window)	Cookers (an Aga is allowable only if it also heats space and water)
Cistern	Cotton chalkline
Cladding	Curtains
Cleaning of building Builders clean services after all the work is undertaken except the decorating. The cleaning services should be charged at the zero or reduced rate depending on the type of construction.	听
Clock tower (only if the clock tower is shown on the approved plans 鈥� the clock itself is not claimable)	听
Coat and hat hooks	听
Compost	听
Concrete	听
Condensing boiler	听
Connector	听
Consumer unit	听
Cooker hood	听
Copper tube	听
Cornice	听
Countertop basins	听
Coupler	听
Coupling	听
Coursing bricks	听
Coving	听
Creosote	听
Crusher run	听
Curtain poles and rails	听

Goods and services D to F

D

Allowable	Disallowable
Damp proof course	Deckchair (furniture)
Damp proof membrane	Desk
Danish oil	Diesel
Deckchair (wire spacer)	Diggers (allowable if hired with an operator or driver)
Decking	Digibox (Freeview box or satellite)
Decorating materials	Discount charge
Delivery (If invoiced with materials)	Discs (cutting or grinding)
Diffuser crystal (lighting)	Door entry systems (unless the DIY claim is for a flat)
Dimmer switch	Door mats
Discs for insulating wall ties	Doorbell or door chime
Door entry system (only in flats)	Drain inspections
Door frame	Drawers (part of a wardrobe or freestanding)
Door furniture	Draw rope (for marking out straight lines)
Door knocker and cover	Drill bits and accessories
Door locks, chains and latches	Dumpy bag
Door stops	Dust masks
Doors	DVD
Double glazed units	听
Downlighters	听
Drainage	听
Ducted warm-air systems	听
Ducting	听
Dust extractors and filters	听

E

Allowable	Disallowable
Elbow (plumbing)	Electrical blinds
Electric fire	Electrical components of garage doors, gates and windows
Electric showers	Electricity bills
Electric windows	Electricity connection (check the conditions set out under 鈥榰tilities鈥�)
Electricity connection (check the conditions set out under 鈥榰tilities鈥�)	Estate agent fees
End feed	Extension leads
Engineering bricks	Extension pole (decorating)
Expanding foam	听
Exclusion fencing	听
Extractor fan	听

F

Allowable	Disallowable
Facing bricks	Fablon (sticky back plastic)
Fascias	Fabric (cloth)
Felt (roofing)	Face mask
Fencing (permanently erected around boundary of dwelling)	Fees (professional)
Fibre glass	Fitted wardrobes (unless it meets conditions in VAT Notice 708 Section 13.5 2 鈥� if a fitted wardrobe is included in a DIY claim, photographic evidence of eligibility is required)
Finials	Fluorescent tubes
Fire alarm and sprinkler system (in large open plan loft type apartments only, which have no internal dividing walls)	Freestanding drawers
Fire safety equipment	Freezers
Fire surrounds	Fridge
Fireplace	Fridge drawers
Fittings	Fuel
Flex	Furniture
Floor screed	听
Floor tiles	听
Floor varnish	听
Flooring materials (except carpets and carpet tiles)	听
Flue kit	听
Flue liner	听
Fluorescent fitting	听
Fluted wooden dowels	听
Foam	听
Frame fixings	听
Frame fixtures	听
Frame ties	听
Framing anchor	听
Fuses A fuse is 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). If the fuses are part of eligible electrical systems (for example, lighting systems) then the fuses are eligible.	听

Goods and services G to I

G

Allowable	Disallowable
Gaffer tape	Garden furniture and ornaments
Galvanised wire	Garden hose
Garage doors (electrical components are not allowable)	Garden hose reel
Gas connection (check the conditions set out under 鈥榰tilities鈥�)	Gas bills
Gas fire	Gas connection (check the conditions set out under 鈥榰tilities鈥�)
Gas hinges (only if attached to a door or kitchen cupboards)	Gas heater hire
Gates (electrical components are not allowable)	Glass cleaners
Generator (only if it is the permanent provider of electricity for the dwelling)	Glass papers
Geothermal heat pump	Glass shelves (bathrooms)
Girder truss shoe	Gloves
Glass	Grass (artificial)
Glass blocks	Greenhouse
Glazing	GU10 (bulbs)
Granite	GW10 (bulbs)
Grass (turf)	Gym equipment
Grass seed	听
Grate and grating	听
Gravel	听
Grit	听
Ground heat exchanger and pump	听
Grout	听
Gully	听
Guttering	听
Gypsum	听

H

Allowable	Disallowable
Handles	Hammer
Hardcore	Hardpoint (saw)
Hardwax oil	Haulage charge 鈥� when invoiced separately (transport charges included with materials are allowable)
Hardwood	HDMI cable
Heating systems	Helmets
Heavy duty strap	Hi-Fi systems
Hessian sheeting (for concrete curing)	Hire charges
Hinges	Hobs
Hockey stick (only as a type of wood)	听
Hoists (or dumbwaiter)	听
Hot tub (only if located inside the dwelling)	听
House name and number plaques	听
Hydroptherapy pools (only if located inside the dwelling)	听

I

Allowable	Disallowable
Immersion heaters, boilers, hot and cold water tanks	Inspections
Inspection chambers	Integro filter and respirator
Insulation	Intergrated appliances (installation service is allowed if shown separately)
Insulation boards	听
Intercom system (only as a door entry system for a block of flats)	听
Intelligent lighting systems Only if operating lighting, heating, water, ventilation and any other building materials. Systems operating audio and TV etc are not allowable. Control pads that are wired to the wall are only allowable if the system is allowable. Remote controls are not allowable.	听
Ironmongery	听
Isowool general purpose roll	听

Goods and services J to L

J

Allowable	Disallowable
Jacuzzi (only if located inside the dwelling)	JCB without an operator or driver
Jiffy hanger (wood)	Jigsaw
Joint filler	听
Joist hanger	听
Junction box	听
JCB (for example, a digger or forklift) only if it is hired with an operator or driver	听

K

Allowable	Disallowable
Karndean flooring	Kitchen appliances (white goods, except cooker hoods and certain types of Aga)
Kerbstone	听
Kit houses (timber frames)	听
Kitchen cupboards (fitted kitchen only)	听
Kitchen sinks	听
Kitchen work tops and breakfast bars	听
Knocker (for door)	听

L

Allowable	Disallowable
Laminate flooring and underlay	Ladders (except loft ladder)
Latches	Lamp shades (if removable)
Lead	Lamps (bulbs)
Lead flashing	Land registry fee
Letter boxes	Landscape and garden equipment
Letter plate and tidy	Legal fees
Lifts	Lightbulbs
Light fittings	Lighting systems (check the conditions set out under 鈥榠ntelligent lighting鈥�)
Lightning conductors	Lorry
Lime	听
Limestone	听
Liner	听
Lining paper	听
Linolium	听
Linseed oil	听
Lintel	听
Load charged (with materials)	听
Locks	听
Loft hatch	听
Loft insulation	听
Loft ladders	听

Goods and services M to O

M

Allowable	Disallowable
Man hole covers	Machine hire (without an operator or driver)
Manure	Machinery repairs
Marble	Masking tape
MDF	Masonry drill
Membrane	Measuring tape
Meter cupboards	Mercury spot (test mercury in soil)
Mineral wool	Microwave
Mirrored doors (mirrored doors on a wardrobe that meet the conditions of VAT Notice 708 Section 13.5.2 are also acceptable)	Muck away (also spoils or tip away)
Mirrors (if firmly affixed to the dwelling)	听
Mortar	听
Mosaic tiles	听
Moulding	听

N

Allowable	Disallowable
Nails	Nail gun
Nuts	Nylon brushes

O

Allowable	Disallowable
Occupancy switch (a movement detector switch which enables connected lights to switch on automatically when movement is detected and stays on while the room is occupied)	Oil (machinery)
Ogee (wood)	Ovens
Oil fired boilers	听
Oil tank	听
Outside lights	听

Goods and services P to R

P

Allowable	Disallowable
Padstones	Paint brushes, trays and rollers
Paint	Pencils
Pan connectors	Pendulum jigsaw
Parquet flooring	Petrol
Patination oil	Photocopies and plans
Pattress	Pipecutters
Paving stones	Pitfall traps (animal traps)
Pea gravel	Planning application fees
Pedestal for bathroom sink	Plants and trees (if the planning permission does not have a landscaping condition)
Pendant light fitting	Plumb bob and line set
Pipe clips	Ponds
Pipe coil	Portable toilets
Pipe coverings	Prefabricated furniture
Pipe insert	Professional fees and management fees
Pipe shoe	Propane gas cylinder
Pipe stiffener or pipe support	听
Pipe tee	听
Pipes	听
Plants and trees (only if there is an approved landscaping scheme on the planning permission)	听
Plaster	听
Plaster board	听
Plasterers tape	听
Plastic push in clips	听
Plasticiser	听
Plinth	听
Plinth stretcher	听
Plumbing materials and fittings	听
Plywood	听
Poles	听
Polythene 鈥� damp proof course and membrane	听
Pond liner (if used for roofing)	听
Post boxes (if attached to either the dwelling or boundary wall)	听
Posts (fencing)	听
Power points	听
Pumps	听
PVA glue	听

Q

Allowable	Disallowable
Quoins	听
Quooker taps	听

R

Allowable	Disallowable
Rabbit wire (only if used for fencing. If used in the construction of an animal enclosure it is not allowable)	Rawlplug flat bit (drill bit)
Radiator key	Red diesel
Radiators and controls	Remote controls and motors for automation (garage doors and lighting)
Rafter tray (roof)	Respirator (dust mask)
Rafters	Retractable fabric awnings
Railings	Retractable washing line
Rawlplugs	Roller
Readymix	Roller blinds
Reducer Waste	Roller sleeves and trays (for painting)
Reinforcement Mesh	Rugs
Remote sensor (for underfloor heating)	听
Resin	听
Restraint straps	听
Roof slates	听
Roof trusses	听
Roof Vent	听
Roofing felt or membrane	听
Room therostat	听
Rope (dependant upon the use 鈥� you must provide additional information if claiming for this material)	听

Goods and services S to U

S

Allowable	Disallowable
Sand	Saw
Sandstone	Sand paper
Sanitary ware	Sanding discs
Satellite dishes	Scaffolding
Saunas (only if located inside the dwelling)	Screwdrivers
Sawn	Shed
Sawn carcassing	Shelves
Screed	Shovel
Screw covers	Site fencing (only allowable if used to provide site security during construction works)
Screws	Site lighting (temporary)
Seal	Skips
Sealant	Spade
Security lights (permanent)	Speakers
Self adhesive scrim (tape)	Spirit Level
Septic tanks	Spreader
Service boxes	Stables
Sewer connection	听
Shutters	听

T

Allowable	Disallowable
Tape	Tarpaulin
Taps	Telephones
Tarmac	Televisions (including wall mounted fixtures)
Tee	Temporary fencing (only allowable if used to provide site security during construction works)
Telephone sockets and cables	Temporary signposts
Thermostat	Tile cutters
Tile adhesive	Toilet hire
Tile trim	Tools
Tiles	Traffic lights
Timber	Transport charge 鈥� when invoiced separately (transport charges included with materials are allowable)
Timber decking (for a patio only)	Trees (if the planning permission does not have a landscaping condition)
Timber frame kits	Trestles
Toilet	Tripod lights
Toilet roll holders (fixed)	Trowels
Top soil	Turf (artificial)
Towel rails (fixed)	TV brackets
Transformer (if included with other items)	听
Trap bottle (plumbing)	听
Trees (only if there is an approved landscaping scheme on the planning permission)	听
Trim	听
Trunking	听
Trusses	听
Turf	听
TV aerials	听
TV cable and sockets	听

U

Allowable	Disallowable
Underfloor heating	Umbrella (garden furniture)
Underground pipes	Underlay (carpets)
Underlay (dependant upon the material it is used in conjunction with 鈥� if the main flooring material is not allowable, such as carpet, the underlay is also not allowable)	Utility bills
Underlay (roofing)	听
Upstands	听
Utilities Qualifying conversions, connections to gas, electricity and water supplies are reduced rated if they take place within the site of the building. Works offsite are chargeable at the standard rate but are eligible to be claimed via the DIY scheme. For new build and replacement dwellings, connections to gas, electricity and water supplies are zero-rated.	听

Goods and services V to Z

V

Allowable	Disallowable
Vacuum cleaners (only if integrated into the dwelling 鈥� separate appliances are not allowable)	Van
Valves	Vehicle maintenance
Varnish	听
Velux flashing	听
Velux windows	听
Veneer	听
Ventilation equipment	听
Vents	听
Vinyl flooring	听
Visqueen	听

W

Allowable	Disallowable
Wall connector	Warming drawers
Wall lights	Washing machines
Wall pan (toilet)	Water softener tablets
Wall plates	Watts (bulbs 鈥� tungsten halogen lamp)
Wall plugs	WD40
Wall ties	Weather dials
Wallboard	Weed killer
Wallpaper	Weighbridge ticket
Wardon call systems	White goods
Wardrobes (only if fitted as per VAT notice 708 section 13.5 鈥� if included in a DIY claim, photographic evidence of eligibility will be required)	White spirit
Wash basin	Wine cooler (electric)
Washers	听
Washing machine tap	听
Washing machine trap	听
Waste disposal units (only if the DIY claim is for a flat or apartment)	听
Waste fittings	听
Waste systems	听
Water connection (check the conditions set out under 鈥榰tilities鈥�)	听
Water softeners (only if plumbed in)	听
Water tanks	听
Water turbines	听
Waterwell pools (only if located inside the dwelling)	听
WCs (toilet)	听
Whirlpool bath	听
Wier nails	听
Wind turbines	听
Window flashing	听
Window frames	听
Windows	听
Wine rack built into kitchen units	听
Wire mesh	听
Wiring (including internal wiring fixtures for computer, phone and TV)	听
Wood	听
Wood burning stove	听
Wood preserver	听
Wood screws	听
Woodfiller	听
Woodworm treatment	听

X

No items

Y

No Items

Z

No items