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Posted Fri, 09 Aug 2024 12:48:22 GMT by Laura
I’ve bought a house that was 2 flats and we are returning to single dwelling. I believe we meet requirements for rule 708 s7 and planning permission has been granted by LA. We are project managing ourselves and while some traders have agreed to applying the 5% vat rate, some have said they no longer do this due to past issues. They have advised that we can make the claim directly to hmrc. Please would you advise if this is correct and, if so, how we make a claim. Thank you.
Posted Mon, 12 Aug 2024 11:01:44 GMT by HMRC Admin 21 Response
Hi Laura,
If you are converting 2 flats in to one dwelling then you can benefit from the reduced rate of VAT for the majority of the work.
Please see the guidance below:
7. Reduced rating the conversion of premises to a different residential use
It would be for the suppliers who do the work to charge you the 5% VAT where appropriate to the work carried out as unforunately you would not be able to claim any VAT from HMRC.
There is a DIY Scheme which HMRC operates but this is only for building a new dwelling from scratch or for convering non residential properties in to residential dwellings.
Please see the guidance below:
Claim a VAT refund for a new home or charity building if you're a DIY housebuilder.
Thank you.

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