Help for people interested in buying or renovating an empty home

Applying for reduced VAT

How to apply for reduced VAT

  • Keep all receipts and invoices in your name
  • Claims must be made within 3 months of receiving your completion certificate
  • Businesses cannot claim zero-rated VAT under the DIY scheme
  • You cannot claim VAT back if you plan to rent the property

Claim a VAT refund for a conversion if you're a DIY housebuilder

Proof of vacancy

Your contractor must provide evidence to HMRC that the property has been empty. Your Empty Homes Officer can issue a letter confirming the last date of occupation.

Page last modified: 10 November 2025