Eligibility for reclaiming GST
If you build a dwelling as a DIY ('do it yourself') project, you can reclaim GST on certain goods and materials used in its construction. You can't reclaim GST on alterations, conversions, improvements and extensions to existing buildings.
You can apply for a GST refund on building materials and goods if you:
- build the home lawfully (eg have planning permission)
- use it as a home for you or a member of your family (it must not be used for business purposes)
- have paid GST when you bought or imported the goods
- incorporated the goods / materials into the home
Registering to reclaim GST
You should register for GST as a 'DIY house-builder' before the construction work starts. You should either email or write to the GST department at the Taxes Office and include your:
- contact name
- correspondence address
- place of build address
- contact number(s)
- planning permission reference
- anticipated construction period
Making a claim
You can only make one claim for GST, which must cover all of the goods you used during construction.
You must not submit your claim until the construction is complete. You must submit it within 12 months of the completion date.
Submitting your claim form
You should make your GST claim by completing a 'DIY house-builder refund' claim form. You can get this form from the Taxes Office.
You must be able to provide evidence to support your claim. You should make sure that all documents are clear and logically presented.
If you make a false claim, you could face a penalty.
Goods that qualify for a GST refund
You can reclaim GST on:
- builders' hardware (eg door handles, door hinges, bolts and latches)
- sanitary ware
- fixtures and building materials which are incorporated into the house
You can't reclaim GST on:
- finished or prefabricated furniture (other than furniture designed to be fitted in kitchens)
- materials used to construct fitted furniture (other than kitchen furniture)
- domestic electrical or gas appliances (other than those designed to provide space heating and / or water heating)
- carpets or carpeting material
You cannot claim for GST charged on any services provided to you.
Download GST direction 2009/01: land sold to DIY housebuilder (size 29kb)