You can apply for a VAT refund on building materials and services if you’re:
building a new home (a ‘self build’)
converting a property into a home
building a non-profit communal residence, for example a hospice
building a property for a charity
This is known as the ‘DIY housebuilders’ scheme’. You can only make one claim for a VAT refund under the scheme.
There is a separate guide to VAT if you’re working in the construction industry.