H211

Hi, I’m an interior designer working on a custom new build which will qualify for zero rating on the VAT, but I have a question about the specifics. The property has two kitchens, the primary kitchen materials can be zero rated, but what about the secondary kitchen? Is it limited to one per property or do they both qualify? The secondary kitchen is in the basement and has a sink, dishwasher, microwave but no ovens etc. I can’t find any specifics on HMRC. Thanks.