5% Vat under 708 Notice

[Neilp]

I am trying to find out how to issue a 708 Notice to my builders but the HMRC guidance is difficult to follow (for me)

 

Does anyone have an example of a completed form that would work with my property I am renovating/extending under the two year empty property rules please?

 

Neil

[Simplysimon]

send them a link to the webpage detailing all info and tell them you're not paying the vat.

[Neilp]

They need the certificate though that protects them from the vat man, the one on HMRC seems to be more related to charities etc from what I can see?

[Temp]

I'm not sure they actually need a certificate. Thought it was only needed when building for charities or nursing homes. There are example certificates in section 18..

 

https://www.gov.uk/guidance/buildings-and-construction-vat-notice-708#the-certificates

 

If your builder insisted on a certificate then basically it's just a letter addressed to the stating that you certify their work is being carried out on a dwelling that qualifies for reduced rating for VAT (5%) under paragraph 8 of VAT Notice 708, having been unoccupied for the x years before renovation work started. It needs to include your contact details, the site details and an planning reference number plus a copy of any planning grant. If you have evidence its been empty for the required period perhaps add a copy of that as well. 

 

 

 

Edited July 8, 2022 by Temp