Empty Home? VAT exemptions
You may be able to get a VAT exemption for work carried out on your empty home …
If your home has been empty for two years or more, you may be entitled to reduced VAT at 5% on building materials - the standard rate is 20%.
You can obtain a letter, proving the date when your home became empty from the Empty Homes team at Arun District Council.
More information can be found here: Buildings and construction (VAT Notice 708) - GOV.UK (www.gov.uk)