Input tax credit apportionment by area for construction services clarified; applies to taxable, zero-rated and exempt supplies. Where construction services fall under paragraph 5(b) of Schedule II, the amount of input tax credit attributable to taxable supplies, including zero-rated and exempt supplies, is to be determined on the basis of the area of the construction (or part thereof) that is taxable compared with the area that is exempt, thus prescribing an area-based pro rata method for apportionment between taxable and exempt portions.