# Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, Article 123

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

The Czech Republic may, until 31 December 2010 , continue to apply a reduced rate of not less than 5 % to the supply of construction work for residential housing not provided as part of a social policy, excluding building materials.

---
Source: https://www.legislation.gov.uk/eudr/2006/112/article/123 (the official version)
Page: https://openlegislation.uk/eu-directive-2006-112/article-123
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.