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Hello, I have a terraced house which is currently divided into two self-contained flats and a lawful development certificate to cover the conversion of the two flats back into one single house. Please can you advise whether the 5% VAT rate mentioned in VAT Notice 708 Paragraph 7 is applicable to this conversion work as the total number of dwellings within the building will reduce from two to one? The initial work to combine the two flats will be undertaken by a single contractor.