If you sell freshly cooked products for consumption while they are still hot they are standard-rated, see paragraph 4.5.
Data on standard-rated sales of continence products are not directly available.
If these conditions are not met or if it is used or held out as holiday accommodation, it is standard-rated.
The effect of this is that underpinning of existing building by means of additional foundations will be standard-rated from that date.
Extensions, on the other hand, are always standard-rated, except those that qualify as approved alterations to protected buildings.
Paragraph 6 states that such fittings other than kitchens in new buildings will be standard-rated.
In some cases that means no change, as rides with fewer than 12 seats are already standard-rated.
Indeed, many of the types of transport mentioned in the debate are already standard-rated.
