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  • VAT reclaim on derelict protected building ?

    Hi, I have read the guidance on VAT reclaim for building conversions which have been vacant 10yrs or more and the guidance on protected buildings. My question is can a protected building which has been vacant for 10yrs or more qualify for the VAT reclaim / refund or is it excluded under the 2012 changes to standard rate Protected building repairs (assuming all other criteria are satisfied)? Thanks, Gerard