Empty Homes: Vale of Glamorgan
Please see below a list of schemes accessible for empty property owners in the Vale of Glamorgan.
VAT discounts
We are committed to working with empty property owners to make the necessary improvements for a property to become reoccupied.
VAT discounts available
If you are planning to renovate an empty property, you may be eligible for a reduced VAT rate on renovation costs. Discounts can apply to labour and materials expenses, significantly reducing the overall costs of bringing a property back into use. The property should have been empty for at least two years before renovation work begins to qualify. Listed below are VAT discounts that can be obtained.
- VAT Notice 708 (Building and Construction – HM Revenue & Customs) Properties unoccupied for two years can qualify for a reduced VAT on building works. The discounted VAT rate is currently 5%, compared to the standard 20%.
- VAT Notice 708/6 (Energy Saving Materials – HM Revenue & Customs) Reduced VAT rates apply to energy efficiency or energy-saving measures being installed. These discounts may apply to works to bring an empty property back into use.
Additional VAT discounts are available for residential properties that have been empty longer than ten years, the conversion of a non‐residential building into a dwelling, and a change in the number of dwelling units. To learn more about VAT notices and eligibility criteria, click the 'VAT Notices Available' link below. If you have questions regarding the duration a property has been vacant, contact us here.
How can Shared Regulatory Services assist?
Upon request, SRS can write an official letter to the property owner confirming when a property became vacant. To request a letter, contact us here. Please Note: Only HMRC can decide the work eligible or confirm the reduced VAT rate that applies to your property.
Further Information
We encourage you to use the links below for further guidance on VAT Exemption Notice 708 and any queries you should have can be directed to HMRC using the contact details provided.