Schedule 7A, Part 2, Group 7, item 5

“Supply of qualifying services” means a supply of services that consists in— the carrying out of works to the fabric of the premises, or the carrying out of works within the immediate site of the premises that are in connection with— the means of providing water, power, heat or access to the premises, the means of providing drainage or security for the premises, or the provision of means of waste disposal for the premises. In sub-paragraph (1)(a), the reference to the carrying out of works to the fabric of the premises does not include the incorporation, or installation as fittings, in the premises of any goods that are not building materials.

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