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Isle of Man Government
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Customs

The Treasury DepartmentIsle of Man Customs and Excise
I am building my own house. Can I reclaim the VAT on materials?Yes. There is a scheme called the DIY housebuilders scheme which allows self builders to recover VAT on building materials. The majority of builders fittings are included, however some items are excluded from the scheme, such as domestic appliances, carpets, curtains and furniture. Public notice number 719 explains the subject in great detail.
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