# 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), Article 4

Extent: E+W+S+N.I.

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:
(a) bricklaying for the repair of private dwellings, excluding materials which form a significant part of the value of the supply;
(b) hairdressing.

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Source: https://www.legislation.gov.uk/eudn/2006/774/article/4 (the official version)
Page: https://openlegislation.uk/eu-decision-2006-774/article-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.