Schedule 7A, Part 2, Group 6, item 11(2)

In the case of a conversion of part of a building, “supply of qualifying services” means a supply of services that consists in— the carrying out of works to the fabric of the part, or the carrying out of works to the fabric of the building, or within the immediate site of the building, that are in connection with— the means of providing water, power, heat or access to the part, the means of providing drainage or security for the part, or the provision of means of waste disposal for the part.

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Source: legislation.gov.uk · retrieved 2026-07-28