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How the reduced rate of VAT on domestic property repairs works for properties in the Isle of Man

Contractors working on properties in the Isle of Man can charge the reduced rate of 5% VAT on the majority of household repairs, renewals and extensions. Ineligible properties include shops, offices, hotels and commercial buildings. The supply of goods only is not allowed. To qualify the goods must be supplied and installed. See downloadable documents for the public notice about the reduced rate of VAT on domestic property repairs.

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