Ben

Thank you for your feedback on this. The only original question I have asked which I believe is unanswered is whether it is a problem that I may not own the property when I begin this work. For clarification: >> I will only be able to purchase this property with the help of a mortgage, but it is currently in an unmortgageable condition >> I intend to self-fund repairs to sewerage, electrics and water supply that will make the property mortgageable, and then buy it >> From the point that it is mortgageable and likely habitable, I intend to live in it while the work continues elsewhere Can you confirm whether or not ownership of the property is required in order to claim relief on VAT? Finally, your answer to the "how long can the work take" raises another question. I had outlined how I expect this work to be done in a phased but continual process for a number of years (possibly 5+) until I achieve the final desired result. Throughout that process, tradesmen will come and go for different pieces of work and it is likely that perhaps (for example) the builder who works on the project in the beginning is not the builder who works on it by the end, yet to me the guidance you linked to is not clear on whether those tradesmen - new to the project and involved at a later stage - would be permitted to charge VAT at a reduced rate. Can you please clarify this?

Thanks for the reply. Do those proof guidelines apply to 10 years uninhabited as well? Also can you comment on my intention to do some work before I own the property? Does that matter? Finally does it matter if - at some stage before the VAT-relievable work is complete - I begin living in the house? Does the relief still apply until work is complete as long as I can prove the uninhabited status at the outset? Thanks

I am seeking to purchase a small residential property from a family member which will, after restoration, become my primary residence. I currently have a primary residence which will be sold when I transact on this new one. The new property is currently in a state of major disrepair that would prevent me obtaining a mortgage against it. I intend to self-fund the work required to obtain a mortgage, at which point I will purchase the property from my relative with a mortgage. This property has been uninhabited for well in excess of 10 years and a visual inspection would confirm this in the absence of any paperwork or records. It is not clear what records are available to confirm its empty state, but the local council was notified some years ago that it is derelict. It is my understanding that provisions exist to offer restorers of such properties relief on VAT incurred during these restorations. I have the following questions: 1) Can you please confirm what these provisions are and to what extent is VAT relieved? 2) What is considered acceptable proof of the "uninhabited for 10 years" claim? A visual inspection of the property would lead anyone to believe it is true such is its current state. 3) To whom must I provide this proof? 4) From when and for how long can this relief be claimed? Further detail: >> As stated, my intention is to pay for work to this property before purchasing it. This work will enable me to get a mortgage in order to purchase it - will this work be in scope for VAT relief? >> I then intend to purchase the property once a mortgage can be secured against it. It is from this point forward, under my ownership, that the majority of the restoration will take place. However this work could take several years to complete. Is there a limit on how long the relief is applicable for? >> My vision for the property is to extend it significantly, build a separate garage and do landscaping work etc. Is there guidance for which elements of the restoration would be subject to relief and which would not? Thanks.