Gina

I understand that with the 2-year rule (Buildings and construction (VAT Notice 708, ch 8) you can only reduce rate the renovation or alteration if, in the 2 years immediately before renovation works start, the qualifying residential premises has not been lived in. Our premises has been empty for more than two years with the exception of a period when we housed a Ukrainian family (under the government’s Homes for Ukrainians scheme) rent free. We had previously had the property on the market and took it off the market in order to house the Ukrainian family; they moved out of the premises a year ago. Would we be able to apply the 2 year rule given the exceptional circumstances, such that the flat only became occupied due to the government’s ask and had previously been empty for two years or so before this? (apologies this is a separate question, not a reply to the other correspondent’s question)