Dear all, I have been asked to provide a VAT discount letter on an empty property stating the date when the previous owner vacated to go into a care home. I can see that there was a Class E - Hospital / Residential Home exemption in place on council tax prior to the date that the current owner has been given when the property was empty, and that it has been empty since with probate / empty & unfurnished codes under both owners. Please can anyone confirm if the Class E - in hospital / home exemption is sufficient to class the property as empty for the HMRC 5% reduced rate VAT, or if it is classed as a second home? Thanks, Hannah Cann, EPO, West Lindsey DC.
VAT 5% discount on Class E - Hospital / Res home exemptions
tax and VAT