The following1 are liable to the reduced rate of VAT at 5%2:
- Ìý
•ÌýÌýÌýÌý supplies to a qualifying person of services of installing qualifying security goods in the qualifying person's sole or main residence
- Ìý
•ÌýÌýÌýÌý supplies of qualifying goods made to a qualifying person by a person who installs those goods in the qualifying person's sole or main residence
The reduced rate is only applicable to the extent that the consideration
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Web page updated on 17 Mar 2025 13:51