VAT 431c - Empty home for 10+ Years

Hello, I have a flat that is 10 plus years without being lived in. I have an approved letter from empty homes officers. For VAT purposes my understanding is I have to get builders, plumbers, electricians etc to charge me at 5% reduced rate and I can claim back the 5% later. For myself if I do things DIY I pay for goods at full cost 20% VAT then claim back the 20% using the DIY builders claimant form? Is that correct? Thanks Kenneth

Hi Kenneth Beaton,
Your understanding is correct.
Please see the guidance below which explains the conditions which a builder would need to meet in order to charge VAT at the reduced rate of VAT:
8. Reduced rating the renovation or alteration of empty residential premises
Regarding the DIY Scheme and the pocedures for this please see the link below:
Claim a VAT refund for a conversion if you're a DIY housebuilder
Thank you.

Thank you. Lastly if my contractor is or isn't vat registered, am I able to purchase goods and materials myself. I would then only charge them 5% for labour and I would claim back on materials myself at 20%. The key thing to avoid is a builder charging 20% for materials through their invoice as I could not claim that back?

Hi,

If you purchase the goods yourself then you will pay VAT at 20% which you can use the DIY scheme to reclaim.

If the builder buys the materials and installs the goods the builder should charge you at the 5% VAT rate both for the goods and the labour, again which you can look at reclaiming through the scheme.

Thank you.

Can you get a VAT exemption certificate for 708 or 431c or can you only convince your contractor via other proof prior to submission of VAT return down the line?

Hi Kenneth Beaton,
The following guidance shows when certificates are issued for qualifying buildings but usually it is a case of proving to your contractor that the conditions have been met for the relief you are wishing to claim - 17. Certificates for qualifying buildings.
Thank you.