Renovating a dwelling that has been empty for at least 2 years

VAT treatment5%

What this means for your business

Charging VAT: VAT is charged, but at the reduced rate (5%).
Reclaiming VAT: VAT paid on costs related to making this supply can normally be reclaimed in full as input tax.

Official guidanceVAT Notice 708 (opens in a new tab)

Related items in Building and construction

Construction and first freehold or long leasehold sale of a new building for a relevant charitable purpose0%
Construction and first freehold or long leasehold sale of a new building for relevant residential purposes0%
Construction and first freehold or long leasehold sale of new domestic buildings0%
Converting existing premises by increasing the number of dwellings within the building5%
First freehold or long leasehold sale of a commercial building converted into a dwelling or dwellings0%
First freehold or long leasehold sale of buildings converted for relevant charitable purposes0%
First freehold or long leasehold sale of buildings converted for relevant residential purposes0%
Substantial reconstructions to protected buildings that are buildings used as a dwelling, for a relevant residential purpose or for a relevant charitable purpose0%
The installation of a bathroom or lavatory, constructing ramps and widening doorways or passageways for disabled people in their own home0%

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Disclaimer

This website is not affiliated with HMRC or the UK government. The information provided is for reference only and should not be considered professional tax advice. Always consult official HMRC guidance or a qualified tax professional.

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