Schedule A1, paragraph 1(7)

The supplies falling within this paragraph also include— the supply, in the course of the renovation or alteration of a single household dwelling, of qualifying services related to the renovation or alteration; the supply of building materials if— the materials are supplied by a person who, in the course of the renovation or alteration of a single household dwelling, is supplying qualifying services related to the renovation or alteration, and those services include the incorporation of the materials in the dwelling concerned or its immediate site.

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