SCHEDULES

F3SCHEDULE 7A CHARGE AT REDUCED RATE

Annotations:
Amendments (Textual)
F3

Sch. 7A inserted (11.5.2001 with effect as mentioned in s. 99(7)(a) of the amending Act) by 2001 c. 9, s. 99(5)(7)(a), Sch. 31 Pt. 1 para. 1

C1Part 2 THE GROUPS

Annotations:
Modifications etc. (not altering text)

Group 7 — F2RESIDENTIAL RENOVATIONS AND ALTERATIONS

Annotations:
Amendments (Textual)
F2

Sch. 7A Pt. 2 Group 7 Title substituted (1.6.2002) by virtue of The Value Added Tax (Reduced Rate) Order 2002 (S.I. 2002/1100), art. 5(a)

5Meaning of “supply of qualifying services”

1

“Supply of qualifying services” means a supply of services that consists in—

a

the carrying out of works to the fabric of the F1premises, or

b

the carrying out of works within the immediate site of the F1premises that are in connection with—

i

the means of providing water, power, heat or access to the F1premises,

ii

the means of providing drainage or security for the F1premises, or

iii

the provision of means of waste disposal for the F1premises.

2

In sub-paragraph (1)(a), the reference to the carrying out of works to the fabric of the F1premises does not include the incorporation, or installation as fittings, in the F1premises of any goods that are not building materials.