I am converting a one-bed flat into a two-bed flat, which has been empty for over two years. Can you advise how I apply for the 5% VAT rate so I can show my builder?  

Arthur Weller replies:  

VAT Public Notice 708 (at section 8) explains that when a residential property is renovated after not being lived in for two years, the developer can charge 5% VAT, not standard-rate VAT. See there for the relevant conditions. You need to present your builder with a certificate (as explained in section 17) which shows that you are eligible for the 5% VAT rate.