# The Value Added Tax (Section 55A) (Specified Services and Excepted Supplies) Order 2019, Article 6

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

“Construction services” do not include—
(a) drilling for, or extraction of, oil or natural gas;
(b) extraction (whether by underground or surface working) of minerals and tunnelling or boring, or construction of underground works, for this purpose;
(c) manufacture of building or engineering components or equipment, materials, plant or machinery, or delivery of any of these things to site;
(d) manufacture of components for systems of heating, lighting, air-conditioning, ventilation, power supply, drainage, sanitation, water supply or fire protection, or delivery of any of these things to site;
(e) the professional work of architects or surveyors, or of consultants in building, engineering, interior or exterior decoration or in the laying-out of landscape;
(f) the making, installation and repair of artistic works, being sculptures, murals and other works which are wholly artistic in nature;
(g) signwriting and erecting, installing and repairing signboards and advertisements;
(h) the installation of seating, blinds and shutters;
(i) the installation of security systems, including burglar alarms, closed circuit television and public address systems.

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Source: https://www.legislation.gov.uk/uksi/2019/892/article/6 (the official version)
Page: https://openlegislation.uk/value-added-tax-section-55a-specified-services-and-excepted-supplies-order-2019/article-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.