What it covers
Statutory guidance: 0% VAT for new dwellings (contractor route); reclaim via VAT431NB (DIY route).
What it costs
Zero-rated services from VAT-registered contractor; reclaim 20% on materials via DIY route within 6 months of completion.
What changed recently
Notice last updated June 2025; DIY reclaim window remains 6 months from completion certificate.
Where it fits in a UK knockdown rebuild
Use HMRC VAT Notice 708 as one input among several when sizing a KDR. The calculator on this site cross-checks against BCIS, FMB, and HMRC simultaneously so no single reference drives the headline. For the live worked example, see the calculator; for every figure's primary source, see the sources ledger.
Primary source
Verified 2026-06-21 against the source URL above.