Confirmation of Vat 5% from HMRC

Hi, I am renovating a residential property that has been empty for over 2 years. I have a letter from the Empty Property Officer at my local council confirming this but my builder is now insisting that I have confirmation direct from yourselves, HMRC, as to the eligibility for the lowered VAT rate. Are you able to provide me with this confirmation. The property is not being converted but remaining as a family home and is still currently empty. Your help would be appreciated as an extra 15% on to the original invoice was not anticipated. Thanks

HMRC are unlikely to give you any such confirmation, VAT is a self-assessed tax and the contractor should obtain their own advice. Sounds very much like the contractor doesn't understand the VAT rules around the empty house rules and is trying to simplify his life by asking you to obtain something that HMRC do not get involved with. If the contractor is so uncomfortable around these very basic rules of VAT, then it does question if they are a professional business which takes its tax compliance seriously. Similar thread here https://community.hmrc.gov.uk/customerforums/vat/d0451e9c-52d6-ee11-a81c-0022481aac05 "For the supplier to charge you 5% VAT on the restoration work then they only need to be satisfied that the house has been unoccupied for 2 years or more."

Hi Ged,
The conditions that need to be met in order for the renovation of an empty residential premises are shown in our published guidance which the supplier should read and apply to the supply they are making. The guidance they need to refer to is in notice 708 section 8 and this can be viewed here:
8. Reduced rating the renovation or alteration of empty residential premises
We do not issue a confirmation regarding this as it is the supplier’s responsibility to check the guidance and charge the appropriate rate of VAT for the supplies they are making. If the supplier has read the guidance and is still unsure whether the work qualifies, they should contact the VAT helpline on this link: VAT: general enquiries with any specific questions they may have.
Thank you.