Does Domestic Reverse Charge apply to the supply materials only?

HBAccounting

A CIS and VAT registered building contractor have supplied materials only to a CIS and VAT registered subcontractor, does the reverse charge apply here?

douglasstroud

Not unless it is part of a contract that will also supply labour at a later date.

HBAccounting

douglasstroud said:

Not unless it is part of a contract that will also supply labour at a later date.

It is not - thank you for your answer.