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Self build homes account for around 13 percent – over 20,000 of all residential properties built each year.

The average self build home costs £147,000 with around one third of the total budget spent on land for sale.

The most common house to be self-built is a detached home. On average, at the end of the build, a property appreciates by 25 to 30 percent.

A new self build home is zero-rated for VAT. Other tax advantages for the self builder include exemption from capital gains tax when the self build home is sold.

Double MIRAS income tax relief is given to self builders who buy land for sale for their project, but have not yet sold their existing home.

Land for sale is subject to Stamp Duty Land Tax, and only if the purchase price is above the £60,000 threshold or £150,000 for non residential deals.


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