VAT Notice 708 Paragraph 7 - Conversions into single household dwellings

Hello, I have a terraced house which is currently divided into two self-contained flats and a lawful development certificate to cover the conversion of the two flats back into one single house. Please can you advise whether the 5% VAT rate mentioned in VAT Notice 708 Paragraph 7 is applicable to this conversion work as the total number of dwellings within the building will reduce from two to one? The initial work to combine the two flats will be undertaken by a single contractor.

Hi,
If the total number of self contained dwellings is changing then the work involved can benefit from the 5% rate of VAT if the conditions are met as below:
Reduced rating the conversion of premises to a different residential use
Thank you.