ben461487

Thanks for getting back to me. However this doesn’t help with my issue. The form that needs completing (VAT claim form for conversions) is black and white. I need to answer the question of “have you carried out work to a building that has previously been lived in” with a “yes”. The next question then needs answering - “Have you got evidence that the building has been empty for 10 years or more before you started work on the property”. It doesn’t make any reference to the building being commercial just has it been “empty” (which it hasn’t as it was last occupied on a commercial basis 8 years ago) It clearly states that if ‘No’, you are not eligible to claim a refund under this scheme. VAT relief is a make or break as to whether we proceed. So can you confirm 100% that if I tick yes for the first question (has it ever been lived in) I can then also tick yes for the next question (despite it not being “empty” for 10 years) and only provide evidence that the building was last used for commercial purposes and the fact it’s only been empty for 8 years, in any capacity, will not prevent me from gaining the relief? Cheers

Many thanks for your reply. I am still confused on one point. The form I’d need to complete has these questions Have you carried out work to a building that has previously been lived in? - this would be “yes” even though it was last lived in 108 years ago Have you got evidence that the building has been empty for 10 years or more before you started work on the property? This is the issue I have. Although it hasn’t been lived in for over one hundred years, it hasn’t been EMPTY for more than 10 years (only 8 since the commercial business closed) Would we still be eligible for the DIY conversion relief?

Hi. I have a few questions regarding the VAT reduction / claim back when converting a commercial property into a home. We have seen a property that once was, many moons ago, a dwelling but became commercial in the 1910s. The property has been completely empty / unoccupied / unused for the past 8 years. As it was once, albeit a long time ago, a lived in dwelling, would any relief we could get then be based on converting a non residential property or converting a derelict residential property (even though it hasn't been lived in for over 100 years nor occupied or used in a commercial, or any, form for the past 8 years)? There is currently planning permission in place for change of use and to convert the property into two new dwellings (including adding new extensions and other external building work). To cut a long story short, we are looking to buy it but keep it as one residential dwelling only and would not be adding any new extensions or other external building work. Given this, the majority of the work will be done under building control / regs with, hopefully, only a minimal planning application for change of use. To reclaim the applicable VAT on services and materials, the guidance says you have to provide the full planning application. To be successful, does this planning application need to list every aspect of the works being undertaken and reference to the items you wish to claim for? For example, if there is no mention of new light fittings, baths, lino or blinds in the planning application (as permission isn't needed), can they be claimed for? I understand you can claim for these as well as taps, TV aerials and the like which wouldn't be listed in a planning application, so to what detail does the planning application HMRC want provided need to run to? If it simply states "permission granted for change of use" could we then just submit that along with all the relevant invoices? Lastly, in our case, am I right in thinking we'd need the contractor to charge VAT at 5% which we would then look to claim back (and 20% for any other allowable items from general retailers)? I hope that makes sense, thank you