Buildings and construction (VAT Notice 708) - unoccupied property 2 year test

I am looking at purchasing a property that has been unoccupied for 18 months as the seller moved into a care home. If I complete the purchase now and leave the property unoccupied for six months before starting building work, should I be able to avail of reduced rate of 5% VAT for building services, provided other conditions (8.1.2) are met?

Hi hoganma,
As long as all conditions are met as below and the building has been unoccupied for 2 years and you can provide evidence of this then the builder should be able to charge their work at the reduced rate of VAT:
Please see below:
8. Reduced rating the renovation or alteration of empty residential premises
Thank you.