Proving that a property was unoccupied - Voter registration database or similar?

This is a bit of a long shot but given the diverse nature of discussions here...

We're going to refurbish a house we recently bought. I understand that if we can prove that the house has been unoccupied for 2 years, we would pay VAT on the refurb at 5% rather than 20% - which would be a very significant number!

We've owned it for 6 months and can provide gas bills etc showing no usage for the period we've owned it but I'm wondering how to prove it was unoccupied for the 18 months before us. The lady who owned it passed away 3 years ago but that in itself doesn't prove no one else lived there. Google suggests contacting the 'Empty Property Officer' at the local council - which unfortunately doesn't exist in my local council.

Would anyone have a subscription to a voter registration database or similar that could help? Any other suggestions gratefully received!

Council Tax wouldn’t be levied on any domestic dwelling provided that it was unoccupied and unfurnished for any length of time. The Council Finance department should be able to confirm that situation.

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Originally Posted by seabiscuit

Council Tax wouldn’t be levied on any domestic dwelling provided that it was unoccupied and unfurnished for any length of time. The Council Finance department should be able to confirm that situation.

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You do pay council tax on empty properties, some give a discount, some don't, you don't even get the single occupant discount. If empty for 2 years, they can charge you an extra 50% too

Electricity company records if they don't hide behind data protection.

Some sort of sworn statement by the vendors?

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Originally Posted by Brighty

You do pay council tax on empty properties, some give a discount, some don't, you don't even get the single occupant discount. If empty for 2 years, they can charge you an extra 50% too

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Nonetheless, they should still have a record........but only if the administrators of the deceased told them.

Council tax is discounted 100% for first six months when unoccupied. After that it’s due. However I’ve seen a lot of Council Tax bills which state “unoccupied” on the bill after six month period so if it’s been done properly previous council tax bills could help.

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Originally Posted by sevvy

Council tax is discounted 100% for first six months when unoccupied. After that it’s due. However I’ve seen a lot of Council Tax bills which state “unoccupied” on the bill after six month period so if it’s been done properly previous council tax bills could help.

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This clearly doesn't apply to buy to let properties, I had to pay council tax from the day the contracts were exchanged even though it was almost 3 months before tenants moved in.

Eddie

The Council and the Utilities providers say they can't disclose any information from before our ownership of the property :( Therefore the idea of looking at a Voters database to prove that no one was registered to vote from that address...

Can I ask who you are required to provide the proof to? What proof are they asking for?

Who would you be making the declaration that the property was empty to, and at what point in time? Surely they can help with respect to what proof they would need and have some appreciation of the difficulty in doing this?

Electoral roll won’t help as occupant could be foreigner etc.

This is the VAT rule on the matter: https://www.gov.uk/government/public...ntial-premises

This is the critical clause:

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8.3.2 How do I know if the premises has been unoccupied for two years?

If you reduced-rated your supply, you may be required to show that the building has not been lived in during the 2 years immediately before you start your work. Proof of such can be obtained from Electoral Roll and Council Tax records, utilities companies, Empty Property Officers in local authorities, or any other source that can be considered reliable.
If you hold a letter from an Empty Property Officer certifying that the property has not been lived in for two years, you do not need any other evidence. If an Empty Property Officer is unsure about when a property was last lived in he should write with his best estimate. We may then call for other supporting evidence.

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I have no idea how you get this proof.

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Originally Posted by swanbourne

This clearly doesn't apply to buy to let properties, I had to pay council tax from the day the contracts were exchanged even though it was almost 3 months before tenants moved in.

Eddie

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The 6 months free only applies following a death

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Originally Posted by alfat33

Can I ask who you are required to provide the proof to? What proof are they asking for?

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Originally Posted by catch21

Who would you be making the declaration that the property was empty to, and at what point in time? Surely they can help with respect to what proof they would need and have some appreciation of the difficulty in doing this?

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As I understand it, I need to declare it to the Contractor. The contractor needs to be satisfied - because if HMRC challenge it, he could be liable. But ultimately, HMRC need to be satisfied.

I haven't seen anything definitive on what constitutes proof. However, for the period we have owned it, my discussions indicate that if I can show utility bills with low/ no usage and provide utility bills from another property where we live, that would be sufficient. It is less clear when we come to the period before my ownership. My hope is that a combination of proof of when the the previous owner passed away and voter registration would suffice!

Would your conveyancing solicitor have anything, something that states it was a probate sale? That and a copy of the death cert would do it.

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Originally Posted by Brighty

You do pay council tax on empty properties, some give a discount, some don't, you don't even get the single occupant discount. If empty for 2 years, they can charge you an extra 50% too

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Moray Council, after 1yr empty hit you with a 100% levy thereby doubling your council tax. Cnuts.

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Originally Posted by Brighty

The 6 months free only applies following a death

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Now you tell me! Too late to arrange it now.

Eddie

These rules all vary from council to council. West Suffolk allow one month free for any house becoming empty, BTL or not. After that, you’re paying full whack.