Q&A: reduced VAT rate for empty home conditions

摘要

Q. My clients, a couple in their early thirties, haverecently purchased what will become their dream home.It is a beautiful old detached house in need of majorrefurbishments; the former elderly occupant died threeyears ago, and it has not been lived in since then. I amaware of the reduced rate VAT relief for therefurbishment of empty residential premises, but myclients are really keen to move in before the works areeven started. Can you please explain the first andsecond empty home conditions?