Schedule 7A, Part 2, Group 7, item 2

The supply of building materials if— the materials are supplied by a person who, in the course of the renovation or alteration of qualifying residential premises, is supplying qualifying services related to the renovation or alteration, and those services include the incorporation of the materials in the premises concerned or their immediate site. NOTES:

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