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.
»Ê¹ÚÌåÓýapp distinction between this and the earlier section on reduced rate is that this section talks about renewing residential use rather than changing residential use.
»Ê¹ÚÌåÓýappre are occasions when the supply may be apportioned (VCONST07700).