Value Added Tax Consolidation Act 2010 Schedule 3, paragraph 9

Private dwellings

Paragraph 9 of Schedule 3 applies the reduced rate of VAT to services consisting of the development of private dwellings, including the installation of fixtures, and to the routine cleaning of private dwellings.

• The reduced rate applies to services involving the development of immovable goods that are private dwellings, and to work on such goods including the installation of fixtures.
• The two-thirds rule must be satisfied: the value of any movable goods provided under the agreement must not exceed two-thirds of the total amount on which VAT is chargeable.
• The supply and installation of solar panels (zero-rated under Schedule 2, paragraph 14) and low emissions heat pump heating systems (zero-rated under Schedule 2, paragraph 12A) are excluded from this paragraph and dealt with separately.
• The reduced rate also applies to the routine cleaning of private dwellings.