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What types of work qualify for the 5% rate of VAT?

qualify rate types VAT
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What types of work qualify for the 5% rate of VAT?

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The new 5% rate of VAT applies to certain works of conversion and renovation in the residential construction sector. Those who benefit the most are those who are not in a position to recover the VAT they incur e.g. private individuals, housing associations and residential landlords. In addition there is a 5% rate for the installation of certain energy saving materials and security goods.

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