VCONST07620 - 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 can바카라 사이트™t be reduced-rated.
The guidance at VCONST06500 on 바카라 사이트˜qualifying services바카라 사이트™ applies in the same way to this section as it does to that section.