You can apply for a VAT refund on building materials and services if you are:
- building a new home
- converting a property into a home
- building a non-profit communal residence, for example a hospice
- building a property for a charity
The building work and materials have to qualify (external link) and you must apply (external link) to HM Revenue and Customs (HMRC) within three months of completing the work.
There is a separate guide to VAT if you are working in the construction industry (external link).