Clarification on 10% VAT rate for roof extension works on residential buildings over two years old

Clarification on the applicable VAT rate for roof extension works on residential buildings over two years old
The 10% VAT rate applies to improvement, transformation, and maintenance works on roof extensions that do not close off existing surfaces or increase floor area
Works must not involve major construction work or additional foundations beyond what is necessary for support or walls for pillars

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.