I have an empty home onwer wanting a letter from me confirming there property has been empty for 2+ years in order to get the VAT discount.
Council tax records show the property has been 'empty' (unoccupied but not unfurnished) for 2+ years in February 2020. VAT guidance also refers to 'empty' for 2+ years in order to get the VAT discount.
However the property has not been empty AND unfurnished for 2+ years (this falls later in the year September 2020).
The VAT guidance refers to 'empty' for 2+ years and in the home owners eyes it will have been in February 2020.
Can anybody share any information on the definition of 'empty' for the VAT purposes. it is my understanding that the property has to been unoccupied and unfurnished for 2+years in order to qualify???
I have tried to explain to the home owner that the term 'empty' refers to unoccupied and unfurnished but they are wanting evidence of where it states it has to be unfurnished.
any help greatly appreciated......
EPO Arun District Council