Question:
If a house has been separated into two separate dwellings since 2011, registered with the council as two, and is now being turned back into its original state as a family unit, does this qualify for 5% rated VAT?
Arthur Weller replies:
You are referring to the reduced VAT rate of 5%. If you look at VAT notice 708 section 7.3, https://www.gov.uk/guidance/buildings-and-construction-vat-notice-708
