Article 5
United Kingdom
In accordance with the first subparagraph of Article 28(6) of Directive 77/388/EEC, France is authorised to apply a reduced rate during the period 1 January 2006 to 31 December 2010 to the following three services referred to in points 2, 3 and 4 of Annex K to that Directive:
- (a)
renovation and repairing of private dwellings completed more than two years ago, excluding materials which form a significant part of the value of the supply;
- (b)
domestic care services (e.g. home help and care of the young, elderly, sick or disabled);
- (c)
window cleaning and cleaning in private households.