Nicholas Hawkins

Hello, We are purchasing a single dwelling which has been empty for over 2 years. We will need to live in the property before any works can be started. I know the First Rule states the below. If the ‘qualifying residential premises’ have not been lived in during the 2 years immediately before your work starts, all of your work is reduced-rated. This is the case even if the premises start to be lived in again while you are carrying out your work. The occupier must move in on a day after you start your work. But also the second rule states You can reduce rate your services of the refurbishment or alterations to a ‘single household dwelling’ where all the following conditions are met: Your services take place within 1 year of the occupier acquiring the dwelling. Can anyone help me with this please? Also do I need a document or a reference to give to the builder carrying out the work to prove that I qualify for a reduced rate? Thank you Nick