VCONST06500 | Reduced-rating the conversion of premises to a different residential use: qualifying services: contents

The reduced-rate only applies to the supply of ‘qualifying services’ supplied in the course of a qualifying conversion. The reduced-rate is restricted to works to the fabric of the building (or part) and to works within the immediate site of the building. In the latter, the reduced-rate is further restricted to works that are in connection with specific services.

In this respect, the scope of the reduced rate is, therefore narrower than the zero-rating available under Schedule 8, Group 5, Item 2, where the range of services that can be supplied ‘in the course of the construction’ is largely unqualified (VCONST02500 and VCONST02700 explain the limitations).