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_{End user has a specific meaning in the context of the VAT Domestic Reverse Charge on Construction. It refers to a business which is VAT and CIS registered, and which doesn’t sell on building or construction services. For example, a builder contracted to construct a house for a landowner is not an End User as they are selling on their construction services. But a builder constructing a house to sell on the market is selling on the house itself and not construction services, and so they would be an End User for the purpose of the DRC.}