nadog He

Hello, For the 2 year rule, VAT Notice 708 says that the electoral roll, utility bills or council tax records can be used as evidence that the property has been unoccupied and qualifies for 5% VAT. Can anyone advise how to get hold of these records for a property you have only just bought? For example, is it possible to request a copy of all council tax paid on a property prior to taking on ownership? If so, who do I request this from? As far as I can tell, there is no Empty Homes Officer in this county unfortunately. Thanks in advance.