{
  "url": "https://openlegislation.uk/eu-decision-2006-774/article-4",
  "json_url": "https://openlegislation.uk/eu-decision-2006-774/article-4.json",
  "legislation": "eudn/2006/774",
  "legislation_title": "Council Decision of 7 November 2006 authorising certain Member States to apply a reduced rate of VAT to certain labour-intensive services in accordance with the procedure provided for in Article 28(6) of Directive 77/388/EEC (2006/774/EC)",
  "legislation_url": "https://openlegislation.uk/eu-decision-2006-774",
  "path": "article/4",
  "kind": "article",
  "number": "4",
  "heading": null,
  "text": "In accordance with the first subparagraph of Article 28(6) of Directive 77/388/EEC, Spain is authorised to apply a reduced rate during the period 1 January 2006 to 31 December 2010 to the following two services referred to in points 2 and 5 of Annex K to that Directive:\n(a) bricklaying for the repair of private dwellings, excluding materials which form a significant part of the value of the supply;\n(b) hairdressing.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/2006/774/article/4",
    "retrieved_at": "2026-11-01T15:17:25.383885+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}