Creative24

Thanks for the guidance, both properties will now be retained as self builds for family occupation so all is clear.

Hi, I am preparing to use a main contractor to build a pair of semi-detached houses in my garden land. We will live in one as our main residence (and rent out our existing house) and sell the other on completion. The works include demolishing an outhouse, constructing a shared driveway for the two semis and a new driveway for the existing property (all obtained on the same planning permission). My builder is unsure how to deal with the zero rate VAT element - could you please give me an overview of how he should approach this?