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HMRC internal manual

VAT Construction

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Reduced-rating the renovation or alteration of empty residential premises: qualifying services: what are qualifying services

Qualifying services are defined by paragraph 5(1) to the notes. Apart from works to garages, services that are not so listed can’t be reduced-rated.

The guidance at VCONST06500 on ‘qualifying services’ applies in the same way to this section as it does to that section.