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Posted Fri, 20 Sep 2024 20:08:32 GMT by Damien
Completing renovation on resi property that has been empty for number of years hence reduced VAT all okay. Main contractor invoicing at 5%, no problem. Large company supplying us kitchen units, drawers, fittings etc, which we are buying directly, but they refuse to apply 5% reduced VAT. My understanding was that kitchens are under the reduced VAT scheme. Are we able to pay supplier 20% and then reclaim 15% through HMRC directly? Many thanks
Posted Fri, 27 Sep 2024 15:47:11 GMT by HMRC Admin 19 Response
Hi,
If you are working on an empty property which has not been lived in for more than 2 or more years, then the majority of the work will be at the reduced rate of VAT.
However the reduced rate only applies to the sale of materials if they are installed by the supplier. The supply of materials on their own are always 20%. 
The VAT would not be able to be claimed from HMRC.
This however, would be possible if the property has been empty for more than 10 years and you submit a DIY claim. You can see the guidance below:
Reduced rating the renovation or alteration of empty residential premises
Thank you.

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