Full list of services for when
you must and must not use the reverse charge.
When you must use the reverse
charge
You must use the
reverse charge for the following services:
·
constructing, altering, repairing, extending, demolishing or dismantling
buildings or structures (whether permanent or not), including offshore
installation services
·
constructing, altering, repairing, extending, demolishing of any works
forming, or planned to form, part of the land, including (in particular) walls,
roadworks, power lines, electronic communications equipment, aircraft runways,
railways, inland waterways, docks and harbours, pipelines, reservoirs, water
mains, wells, sewers, industrial plant and installations for purposes of land
drainage, coast protection or defence
·
installing heating, lighting, air-conditioning, ventilation, power
supply, drainage, sanitation, water supply or fire protection systems in any
building or structure
·
internal cleaning of buildings and structures, so far as carried out in
the course of their construction, alteration, repair, extension or restoration
·
painting or decorating the inside or the external surfaces of any
building or structure
·
services which form an integral part of, or are part of the preparation
or completion of the services described above - including site clearance,
earth-moving, excavation, tunnelling and boring, laying of foundations,
erection of scaffolding, site restoration, landscaping and the provision of
roadways and other access works
When you must not use the reverse charge
Do not use the
charge for the following services, when supplied on their own:
·
drilling for, or extracting, oil or natural gas
·
extracting minerals (using underground or surface working) and
tunnelling, boring, or construction of underground works, for this purpose
·
manufacturing building or engineering components or equipment,
materials, plant or machinery, or delivering any of these to site
·
manufacturing components for heating, lighting, air-conditioning,
ventilation, power supply, drainage, sanitation, water supply or fire
protection systems, or delivering any of these to site
·
the professional work of architects or surveyors, or of building,
engineering, interior or exterior decoration and landscape consultants
·
making, installing and repairing art works such as sculptures, murals
and other items that are purely artistic signwriting and erecting, installing
and repairing signboards and advertisements
·
installing seating, blinds and shutters
·
installing security systems, including burglar alarms, closed circuit
television and public address systems
