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• The reduced VAT rate of 10 percent applies only when the homeowner contracts directly with the contractor.
• The standard VAT rate of 21 percent applies if a home insurance company covers the repair cost through an arrangement with the supplier.
• The 10 percent rate may apply if the insurance reimburses the homeowner for contracted repair costs.
• Insurance companies may need to review arrangements to ensure compliance with this interpretation.

Source:

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.

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