hoganma
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Buildings and construction (VAT Notice 708) - unoccupied property 2 year test
I am looking at purchasing a property that has been unoccupied for 18 months as the seller moved into a care home. If I complete the purchase now and leave the property unoccupied for six months before starting building work, should I be able to avail of reduced rate of 5% VAT for building services, provided other conditions (8.1.2) are met?