Back to contents

VCONST07010 - Reduced-rating the renovation or alteration of empty residential premises: about this section

This section provides guidance on when services supplied in the course of renovating or altering a property that has not been lived in for two years can be reduced-rated.

The distinction between this and the earlier section on reduced rate is that this section talks about renewing residential use rather than changing residential use.

There are occasions when the supply may be apportioned (VCONST07700).