VAT on home improvements at 5%?

It reads as an EU provision to allow the UK government to legislate (probably secondary legislation that doesn't require it to be passed as bill), to vary vat rates.

It sounds principally to cover labour charges for building maintanence and repair.

It has for some time been the case that there is zero vat on new builds both for materials and labour (self-builders can do a vat reclaim from HMRC).

It may additionally be the case that this new provision (if enacted) will apply to materials also - but by god it would be complicated to have different rates of vat on retail (rather than trade account) building materials depending on what they're used for.

And once the building industry has a sweetner, then the motor industry will want a vat reduction, and then...