Schedule 7A, Part 2, Group 7, item 5(1)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
“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.
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Source: legislation.gov.uk · retrieved 2026-07-28