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.