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Posted Fri, 20 Sep 2024 09:40:31 GMT by CMGD D
Hello. Can tree surgery be included at reduced VAT rate in a property that is empty for over 2 years? Thank you Catherine
Posted Fri, 27 Sep 2024 15:38:28 GMT by HMRC Admin 19 Response
Hi,
If work is carried out on a property which has been empty for more than 2 years then lanscaping and professional services would be 20% VAT. Please see the guidance below:
Reduced rating the renovation or alteration of empty residential premises
Thank you.

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