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  • VAT Notice 708 and House Restoration

    I am in the process of restoring a residential property which has been empty for 2+ years and which falls within the relevant requirements of VAT Notice 708. The required evidence has been received from my local council. My question is whether - in a similar manner to refunds to DIY housebuilders under VAT431NB or VAT431C - it is possible for me to make a post-completion request to HMRC for a refund of a portion of the VAT paid in a situation where the relevant materials (otherwise falling under the requirements of VAT Notice 708) are purchased by me directly rather than by my builder? In other words, to streamline the purchasing of certain materials can I buy them directly (paying 20% VAT) and subsequently get a refund of 15% VAT which represents the overpayment compared to a situation where the builder buys them directly?