VAT

This: "..confirms that the house can be occupied before the work begins as long as there is proof of the house being unoccupied for the previous 2 years". is so much clearer than this: "The 2 years immediately before the occupier acquired the dwelling it had not been lived in". Thank you.

This may also help you decide: VIT10200 - VAT Input Tax basics: is the expenditure for a business purpose? https://www.gov.uk/hmrc-internal-manuals/vat-input-tax/vit10200

According to Rule 1 refurbishment work on a single household dwellings can be reduced rated.  The building just has to be empty for 2 years before work commences. Rule 2 applies to domestic dwellings only but these rules are more restrictive. If only one of the rules apply you would choose Rule 1 to avoid the restrictions, so if this is the case, what is the purpose of Rule 2? Is Rule 2 an exception to Rule 1, as stated in paragraph 8.1.1, bullet point 1, providing additional rules for single household dwellings (the final paragraph of 8.3.4 says the exception does not apply to other qualifying residential premises)? If this is the case, should both rules be followed with greater restrictions on single household dwellings? Many thanks.

Could you please explain why water sample testing is a standard rated supply based on VWASS5600 as I can't see this type of supply listed? Is the supply land related or does it follow the B2B general rule? Many thanks