My client recently purchased an empty 3 bedroom bungalow that hasn’t been lived in for 4 years. He intends to spend £30k extending and refurbishing the property into a 4 bedroom house, which he and his family will move in to. He has the skillset to do some of the work himself, so will be buying in some of the materials and will also be acquiring the services of various contractors. I am assuming that because the property has been empty for more than 2 years the contractors will be able to charge my client the reduced rate 5% and that my client can claim this back together with VAT incurred on materials he purchases himself, via the DIY scheme?