If the work on a 2-year empty property is carried out by myself as the property owner, how can this reduced VAT applicable to the supply? If a contractor is required to claim for the reduced VAT for both the building material & service altogether, would it be OK to go through these bills to a limited company which I am part of the director and then invoice the building material supply & installation services to myself? This is not to evade tax but to make good use of the applicable tax benefit. The idea is came out from the fact that builders/contractors are in general unwilling to do the extra accounting work to accommodate the special VAT rule. Thank you.