As well as the health benefits of not using carpets in your conversion project, alternatives can also help your bank balance when incorporated into the building during its conversion.
You can reclaim VAT spent on flooring during your conversion except for carpet.
Carpets, carpet tiles and underlay are not building materials for VAT purposes and cannot be claimed.
Other forms of flooring or fixed floor covering, such as vinyl, ceramic tiles, parquet and wooden floor systems are building materials and can be claimed.
extract from HMRC: Notice 719: VAT refunds for ‘do it yourself’ builders and converters
One to bear in mind when planning your conversion.