Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (c. 112)

TITLE VIII U.K. RATES

CHAPTER 3 U.K. Temporary provisions for particular labour-intensive services

Article 108 U.K.

Any Member State wishing to apply for the first time after 31 December 2005 a reduced rate to one or more of the services referred to in Article 106 pursuant to this Article shall inform the Commission accordingly no later than 31 March 2006. It shall communicate to it before that date all relevant information concerning the new measures it wishes to introduce, in particular the following:

(a)

scope of the measure and detailed description of the services concerned;

(b)

particulars showing that the conditions laid down in Article 107 have been met;

(c)

particulars showing the budgetary cost of the measure envisaged.