EC as regards reduced rates of VAT - Main contents

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dossier	COM(2008)428 - Amendment of Directive 2006/112/EC as regards reduced rates of VAT.
document	COM(2008)428
date	June 1, 2009

ANNEX

Annex III to Directive 2006/112/EC is hereby amended as follows:

Point 6 is replaced by the following:

‘(6)

supply, including on loan by libraries, of books on all physical means of support (including brochures, leaflets and similar printed matter, children’s picture, drawing or colouring books, music printed or in manuscript form, maps and hydrographic or similar charts), newspapers and periodicals, other than material wholly or predominantly devoted to advertising;’;

the following points are inserted:

‘(10a)

renovation and repairing of private dwellings, excluding materials which account for a significant part of the value of the service supplied;

(10b)

window-cleaning and cleaning in private households;’;

the following point is inserted:

‘(12a)

restaurant and catering services, it being possible to exclude the supply of (alcoholic and/or non-alcoholic) beverages;’;

the following points are added:

‘(19)

minor repairing of bicycles, shoes and leather goods, clothing and household linen (including mending and alteration);

(20)	domestic care services such as home help and care of young, elderly, sick or disabled;

(21)	hairdressing.’.