Schedule A1, paragraph 16(1)

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

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