HMRC have published Revenue & Customs Brief 8 (2022): ‘Single DIY Claim — First Tier Tribunal Andrew Ellis and Jane Bromley’, which clarifies HMRC’s policy in relation to making more than one claim under the DIY Housebuilders' Scheme.


The DIY Housebuilders Scheme allows private individuals to obtain a repayment of VAT on the cost of building materials when constructing their own homes. Claims must be submitted within three months of completion. 

This puts them in a similar position to developers who recover VAT on build costs when making a zero-rated supply of a new Dwelling.

First Tier Tribunal (FTT) decision

In Andrew Ellis and Jane Bromley v HMRC [2021] TC08277, two DIY Housebuilders' Scheme claims were submitted to HMRC. HMRC’s summary of this case is that:

HMRC policy

HMRC’s policy is that only a single claim is allowed under the DIY Housebuilders' Scheme. This has not changed.

Useful guides on this topic

Land & Property: DIY Housebuilders scheme
It is possible to recover VAT on constructing a new residential dwelling, or dwellings, even where there is no planned sale of the property. This recovery can arise under the special refund scheme for DIY housebuilders.

Multiple DIY housebuilder claims permitted
In Andrew Ellis and Jane Bromley v HMRC [2021] TC08277, the First Tier Tribunal (FTT) found that more than one VAT repayment claim could be made by DIY housebuilders during construction, despite HMRC’s policy to the contrary.

Land & Property VAT (Subscriber guide)
An outline of the VAT treatment of some of the more common supplies of land and property.

Land & Property: Dwellings
What is a dwelling for VAT purposes? What is the VAT treatment for construction, conversion, sale, and letting of a dwelling?

Land & Property VAT at a glance
A summary of VAT on common land and property transactions. 

External link

Revenue & Customs Brief 8 (2022): Single DIY Claim — First-tier Tribunal Andrew Ellis and Jane Bromley

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