Value Added Tax Act 1994

Meaning of “supply of qualifying services” U.K.

5 (1) “Supply of qualifying services” means a supply of services that consists in—

(a) the carrying out of works to the fabric of the [F1 premises] , or

(b) the carrying out of works within the immediate site of the [F1 premises] that are in connection with—

(i) the means of providing water, power, heat or access to the [F1 premises] ,

(ii) the means of providing drainage or security for the [F1 premises] , or

(iii) the provision of means of waste disposal for the [F1 premises] .

(2) In sub-paragraph (1)(a), the reference to the carrying out of works to the fabric of the [F1 premises] does not include the incorporation, or installation as fittings, in the [F1 premises] of any goods that are not building materials.

Textual Amendments

F1 Word in Sch. 7A Pt. 2 Group 7 Note 5 substituted (1.6.2002) by The Value Added Tax (Reduced Rate) Order 2002 (S.I. 2002/1100), art. 5(h)