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Posted Thu, 23 Nov 2023 17:23:27 GMT by
Re: VAT Notice 708, Section 8 - Reduced rating the renovation or alteration of empty residential premises It says: Proof of such can be obtained from Electoral Roll and Council Tax records, utilities companies, Empty Property Officers in local authorities, or any other source that can be considered reliable. My question: Would a statement of truth, from and signed by the seller of the property, and verified by their solicitor, be considered a reliable source?
Posted Fri, 24 Nov 2023 12:11:01 GMT by HMRC Admin 25
Hi s7,
I would say,in the absence of other evidence then a letter from a solicitor would be reliable evidence.
Thank you. 
 
Posted Tue, 27 Feb 2024 13:22:54 GMT by georgina hadjiconstantinou
Re: VAT Notice 708, Section 8 - Reduced rating the renovation or alteration of empty residential premises It says: Proof of such can be obtained from Electoral Roll and Council Tax records, utilities companies, Empty Property Officers in local authorities, or any other source that can be considered reliable. My question: Would a statement of truth signed by the company that owns it and signed by the accountant that represents the company be considered a reliable source?
Posted Wed, 28 Feb 2024 11:25:55 GMT by HMRC Admin 32 Response
Hi,

For the building work to benefit from the reduced rate of VAT then the supplier of the work will need to be satisfied that the evidence is strong enough to confirm the premises has not been lived in for 2 or more years.

It would be the decision of the builder as to what evidence that they are willing to accept but we would recommend that this evidence would come froma third party ie local council, Electoral Roll etc

Thank you.

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