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Posted Mon, 29 Apr 2024 17:03:55 GMT by samprop3
We have and will be renovating a property that has been empty for >2 years at this point once Listed Building Consents/Planning Permission etc. obtained. Can I ask how is living in separate/temporary accommodation in the broader grounds of the property treated in respect to the First Rule of 8.3.4 'People living in the premises whilst you carry out the work'? Would living in temporary accommodation on the grounds mean any contractors beginning work after the broader programme of works begins and us moving onto the site (but not living in the property itself) would no longer meet the First Rule and would have to Standard Rate or would the property still be classified as unoccupied given nobody is actually living in the dwelling itself?
Posted Fri, 17 May 2024 14:31:35 GMT by samprop3
Is anyone actually going to provide any clarification on this?
Posted Wed, 22 May 2024 07:42:30 GMT by HMRC Admin 25 Response
Hi samprop3,
we have have asked our Unit Of Expertise Team for Construction and they recommend that a Clearance Request would be necessary for this.
Please provide as much relevant information as possible regarding the nature of the temporary accommodation as part of the request.
Please see the link below:
Find out about the Non-Statutory Clearance Service
Thank you. 
Posted Tue, 10 Dec 2024 18:30:45 GMT by Kevin Derbyshire
Hi @samprop3, Did you ever get clearance on this? It would really help me to know either way what HMRC decide in your case. Thank you

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