Value-Added Tax and VAT on Property, Finance (No. 2) Act 2023
2.12“Occupied”
When considering if what is being sold is a “used second-hand property”, or a “used second-hand building”, you have to find out if the property has been occupied for 24 months since...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.