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New build VAT exemption

Featured Replies

Hi all, planning on a replacement dwelling where we are demolishing the existing property but retaining the foundations and beam and block base.

As I understand retaining the foundations and ground floor slab is permitted however as we are on a slope we have a beam and block base and at one end there is a 450mm dwarf wall below the beam and block base.

Will retaining the dwarf wall be permitted for the VAT exemption?

I figure although it’s suspended it’s still the ground floor slab as such but wondered if anyone has any advice on this ?

e32bd199-a127-4794-ab15-b25c42f278b9.jpeg

Didn't even know you could retain gf foundations and slab. Like your post says it is gf so I'd be taking that as the rule

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