My client has purchased some land on which he is going to build a detached house to live in. He could go down the DIY self build vat route and claim back vat at the end of the project on allowable items. However he does own his own property development company, which has been in business for around 6 years and is vat registered. My question is can the company being engaged on a Design and Build basis and claim back all the vat it incurs including plant hire, scaffolding hire, architect fees etc (which is normally charged at 20% on new builds). Then when the company invoices the client i.e. director, he bills in stages e..g Invoice 1 - Design and build phase 1, Invoice 2 - Design and Build phase 2 etc. the invoices would not give any great detail and therefore would be zero rated? In this way the company claims back all VAT and is able to zero all labour/supplies/plant hire etc to client/individual - or would the vat reclaim by the company/contractor on things such as plant hire not be allowed because it is going to be used on a new build (Please note that I am an accountant but not a vat property specialist. I am also not seeking any cgt advice).