VAT REVERSE CHARGE - WHEN IT DOESN'T APPLY

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