VAT relief on renovations

I am looking for help in understanding whether it's possible to reclaim back on work already supplied by the contractor. We are currently mid renovations on a recently purchased house that has been empty for over two years. This work required a listed building consent that's been granted, and the house will be our main and only residence once the works are completed. The works are supplied by three separate contractors, a builder, an electrician to rewire, and a plumber to replumb directly, not subcontractors. We just found out that this would qualify for a reduced rate, under notice 708, on the contractors services. Could you please let me know if we would be able to claim back for the services already supplied and howthis is arranged? Could you also advise if rewiring and replumbing also fall under reduced rate relief?

Hi,

If you are renovating a property which has not been lived in for 2 or more years then the VAT would be charged at 5% as long as the conditions are met as below:

Reduced rating the renovation or alteration of empty residential premises

You would need to contact the suppliers who have worked on the build to seek a refund for this as the VAT would need to be charged at the correct rate for this work.

Thank you.

Hi, Could you please confirm if we, as the owners, need to issue a certificate to the builders? This is for a single residential dwelling that was empty for more that 2 years and is intended to be lived in and used as a single residential dwelling in the future. The end paragraph of Section 17 states that: There’s no requirement to hold a certificate for zero-rated or reduced-rated supplies in connection with buildings that will be used as one of the types of dwelling described at paragraphs 14.2 to 14.5. The house does meet the criteria.

Hi.T here would be no Certificates which would need to be supplied for this sort of work. However the builder will need to see evidence of the property not being lived in for 2 or more years. Please see below: Buildings and construction (VAT Notice 708)  . Thank you .