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.