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A query was raised regarding whether mandatory gas installation inspections should be subject to the reduced 5% VAT rate or the standard 21% rate. The DGT has determined that, as the inspection is a service independent of the gas supply, the 21% rate must be applied.
This ruling clarifies the VAT treatment for gas safety inspections, confirming they are taxed at the standard rate rather than the reduced rate applicable to energy supplies.
The tax team reviews your specific situation.
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