A property refurbishment that does not involve structural alterations or major repair works as defined above, will not qualify for this discount. Many vacant properties have repair work carried out prior to a new occupier moving in.
This discount is not intended to cover situations where a property has outdated features, fittings, and fixtures. Replacement, refurbishment or modernisation of e.g. kitchen, bathrooms, toilets; installation of replacement windows; central heating, rewiring, and plastering would not lead to a reduction because these are not considered to be major repairs.
The absence of a kitchen, bathroom or connection of services does not qualify for a discount because this is not classed as major. The total cost of the works is not a determining factor as to whether you will be granted a discount for the work.