David Clarke

I take it that the requirement that work does not commence before the property has been empty for 2 years relates to VAT charged by any single contractor on a single contract. For the avoidance of doubt, please clarify whether carrying out any of the following during those two years would make such a property ineligible for reduced rate VAT once it has been unoccupied for 2 years? Work carried out by the owner as DIY. Work carried out by another contractor as a separate and unrelated work package. Work carried out by the same contractor as a separate and unrelated work package.