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A pool construction company asks what VAT rate applies and whether the passive investor allowance is available when invoicing a developer. The DGT responds that pool construction is not considered part of building works for the reduced rate and must be taxed at 21%.
Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.
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