Grade II Listed Building part residential etc

[les35]

Also I understand that as the property has been vacant for more than 2 years the work on the flat could be charged at 5% or even 0% if the renovations are "approved".

The 2 year rules does apply for reduced rate work, but is irrelevant for the purposes of an 'approved alteration.'

[towat]

OK thanks for all your help, I have done my own research (Notice 708) and think I have got it clear in my mind now, believe it or not Property VAT used to be a specialism of mine....about 20 years ago.

So they can register for VAT, subject to proving a business case, and recover Input tax charged on the purchase and on the work relating to the commercial use part or the property.

Input tax on the residential use part will not be recoverable, however can be reduced or zero rated depending whether for alterations or repairs, there may be both.

They will forget about the community use rooms as that was only a proposal and I think can be swallowed up in the commercial use work initially.