VAT ON UNINHABITED BUILDINGS

If you are planning to add a conservatory or orangery while renovating a single dwelling which has been empty for three years or more, VAT will be applied at the reduced rate of 5%. After the work is completed the property must continue to be used for residential purpose.

Before the rate of 5% can be used, you must have evidence to support the three-year non-occupancy of the property. Sometimes you can obtain this from the Local Authority.

In any case check with your local VAT Inspector before commencing the work to ensure that the 5% rate applies and Contact Us for further advice.

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