VCONST07610 - Reduced-rating the renovation or alteration of empty residential premises: qualifying services: renovation and alteration
For a supply to be reduced-rated it must be 바카라 사이트˜a qualifying service바카라 사이트™ supplied 바카라 사이트˜in the course of바카라 사이트™ the renovation or alteration and be 바카라 사이트˜related to it바카라 사이트™.
The terms 바카라 사이트˜renovation바카라 사이트™ and 바카라 사이트˜alteration바카라 사이트™ are not defined. However the Value Added Tax Act 1994, Schedule 7A, Group 7, paragraph 2(1) to the notes does inform as to what is included.
For the purposes of the reduced rate, and in order to maximise the use of it, the terms 바카라 사이트˜renovation바카라 사이트™ and 바카라 사이트˜alteration바카라 사이트™ include any works of:
- repair
- maintenance
or
- improvement.
In other words, a reduced-rated supply is 바카라 사이트˜a qualifying service바카라 사이트™ performed 바카라 사이트˜in the course of바카라 사이트™ and 바카라 사이트˜related to바카라 사이트™ one of the above activities. In practice, a qualifying service is always likely to qualify for the reduced rate.