SCHEDULES

F1SCHEDULE 7A CHARGE AT REDUCED RATE

Annotations:
Amendments (Textual)
F1

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

C1C2Part 2 THE GROUPS

Annotations:
Modifications etc. (not altering text)
C2

Sch. 7A Pt. 2 modifications by 2020 SI 728, art. 4 continued (with effect in accordance with s. 93(5)-(10) of the amending Act) by Finance Act 2021 (c. 26), s. 93(1)

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 F3premises, or

b

the carrying out of works within the immediate site of the F3premises that are in connection with—

i

the means of providing water, power, heat or access to the F3premises,

ii

the means of providing drainage or security for the F3premises, or

iii

the provision of means of waste disposal for the F3premises.

2

In sub-paragraph (1)(a), the reference to the carrying out of works to the fabric of the F3premises does not include the incorporation, or installation as fittings, in the F3premises of any goods that are not building materials.