VCONST06500 - Reduced-rating the conversion of premises to a different residential use: qualifying services: contents
The reduced-rate only applies to the supply of 鈥榪ualifying services鈥� 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 鈥榠n the course of the construction鈥� is largely unqualified (VCONST02500 and VCONST02700 explain the limitations).