Hi,
We are sorry you have been waiting such a long time for your VAT number. Please progress chase this with the Registration Team on
vrs.newregistrations@hmrc.gov.uk quoting your application reference.
If you are a contractor and the supplies to you by the subcontractor are eligible to the reverse charge then the subcontractor should not charge you VAT once you can provide the subcontractor with your VAT number. In the meantime the subcontractor will need to charge the VAT to you and you should be able to claim this on your first VAT return subject to the conditions here:
Introduction to input tax
Thank you.