Schedule A1, paragraph 21

“Supply of qualifying services” means a supply of services that consists in— the carrying out of works to the fabric of the dwelling, or the carrying out of works within the immediate site of the dwelling that are in connection with— the means of providing water, power, heat or access to the dwelling, the means of providing drainage or security for the dwelling, or the provision of means of waste disposal for the dwelling. In sub-paragraph (1)(a) above, the reference to the carrying out of works to the fabric of the dwelling does not include the incorporation, or installation as fittings, in the dwelling of any goods that are not building materials (see paragraph 22 below).

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