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  1. Hello all I have a 1960's riverside bungalow built on a concrete slab, raised about 4 feet above ground level by concrete piles. I am looking into getting the piles surveyed, with the idea of building a new dwelling on the existing slab. This is only really an option I want to explore if the build would be VAT free. If it's not, I may as well take up the piling too and start from scratch. However I'm confused as to whether it would be subject to VAT or not. The HMRC guidance suggests if you retain only the ground floor slab of a building then you can avoid the VAT. But it also goes to lengths to say you can't retain existing foundations. Do the piles count as foundations from a tax viewpoint or not? Grateful for any advice. Please feel free to indicate if you've had experience of anything similar. I will get pro advice before the build, but in the meantime would like to feel quite confident about this point.
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