VAT-Registered Self-Builder in Ireland — The Sole Trader Route and the 13B Scheme
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Most Irish self-builders register as a sole trader to reclaim VAT under the 13B scheme. 40–60% recovery is typical.
Most Irish self-builders register as a sole trader to reclaim VAT under the 13B scheme. 40–60% recovery is typical. Register before you start spending. Free, takes 10 working days. Apply via Revenue's online service. Limited company is overkill unless you're building more than one house in a 24-month period. Most self-builders register as a sole trader with Revenue. The 13B scheme reclaims VAT on materials and a portion of VAT on labour. You file VAT returns (typically bi-monthly) and reclaim the VAT. Talk to your accountant first — the right structure depends on your tax band, your income, and whether you intend to claim the VAT refund.
When this matters most
You're at the pre-construction phase and need to decide on VAT registration.
When this doesn't apply
You've already registered, or you're using a main contractor who is the VAT-registered entity.
Sources
Revenue Commissioners, VAT on residential property. https://www.revenue.ie/
Frequently asked questions
Should I register for VAT as a self-builder?
Most Irish self-builders do, to reclaim VAT under the 13B scheme. 40–60% recovery is typical. Register before you start spending. Free, takes 10 working days.
What is the VAT 13B scheme?
A Revenue scheme that lets a sole-trader self-builder reclaim VAT on materials and a portion of VAT on labour. File bi-monthly VAT returns. 40–60% recovery is typical.
Sole trader or limited company for a self-build?
Sole trader is the standard for a single self-build. Limited company is overkill unless you're building more than one house in 24 months. Most self-builders register as a sole trader with Revenue.
When this matters most
You're at the pre-construction phase and need to decide on VAT registration.
When this doesn't apply
You've already registered, or you're using a main contractor who is the VAT-registered entity.
Where to go next
Next decision
The next step in your build sequence.
- Contract Law Basics for Self-Builders in Ireland — RIAI Contract, Retention, and Your Rights →
- Self-Build Insurance in Ireland — Site Cover, Public Liability, and the Lender Requirement →
- Stamp Duty on a Site in Ireland — 1% Up to €1m, 2% Above, and Agricultural Land →
- Structural Warranty in Ireland — HomeBond, Premier Guarantee, and the 10-Year Cover →
Branch into
Adjacent decisions at the same stage.
Watch out for
Common mistakes, hidden costs, gotchas.
- Capital Gains Tax on a Site in Ireland — When It Applies, the Exemptions, and the Trap →
- Latent Defects Insurance in Ireland — 10-Year Cover for Hidden Defects →
- Life Cover During a Self-Build in Ireland — When the Lender Wants It and What It Costs →
- Public Liability for a Self-Build in Ireland — Who Needs It, What It Covers, and the Cost →
- Solicitor for a Self-Build in Ireland — When to Hire, What They Do, and the Cost →