SCHEDULES

SCHEDULE 8Zero-rating

Part IIThe Groups

Group 5— Construction of buildings, etc.

2Item No

The supply in the course of the construction of—

a

a building designed as a dwelling or number of dwellings or intended for use solely for a relevant residential purpose or a relevant charitable purpose; or

b

any civil engineering work necessary for the development of a permanent park for residential caravans,

of any services other than the services of an architect, surveyor or any person acting as consultant or in a supervisory capacity.