The DIY scheme only applies if the project is for a non-business purpose (s. 35(1); 34-004).

Projects that will be used for a business purpose, e.g to sell or rent dwellings as either domestic residences or holiday accommodation, are excluded from the DIY scheme. Such projects are covered by the normal VAT rules, if input tax is recoverable the business should register for VAT in the normal way.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.