Reduced VAT on house empty 2 years

[LolaPainswick]

Hi I’m hoping someone can clarify about the reduced VAT rule for renovating homes that were empty, I’m getting so much conflicting advice.

We moved into our property in autumn last year. It had been empty for over 2 years and we have all the necessary evidence from the council to prove it.

My understanding was that so long as the works commence within 1 year of moving in, and before that the property was empty for over 2 years, I am eligible for reduced VAT rate of 5%.

But now the construction company accountant is saying that because we are living there we are not eligible and that it has to be empty? Due to Rule 1, and in the case of single dwellings rule 1 and 2 both have to apply? Any insight much appreciated! 🙏 🙏

This may or may not be your council, but it does explain the rules: https://www.e-lindsey.gov.uk/media/5305/VAT-discount-for-empty-properties-over-2-years/pdf/VAT_Discount_for_Properties_Empty_for_2_Years.pdf

It confirms what your thoughts are.

This is fantastic, thank you so much!