VAT on second homes

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VAT on second homes

Additional Information

Second homes should be subject to VAT.

They are luxury items, their purpose either for leisure or for business, as letting or resale, and thus should have VAT charged on them as would be on any other items in these categories. This would have the combined effect of raising money for the treasury and releasing more property for single home, and first time, buyers, reducing housing prices at the same time.

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