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Tax Memo 2007-2008 Newsletter Issue 1

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VAT

 

Refurbishment of empty premises

See TM ¶8882

The reduced rate of VAT currently applies to the renovation of residential buildings which have been empty for at least 3 years prior to the construction work commencing.

From 1 January 2008, the period of non-occupation is reduced to just 2 years.

 

 

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