SCHEDULES
F1SCHEDULE 7A CHARGE AT REDUCED RATE
C1Part 1 INDEX TO REDUCED-RATE SUPPLIES OF GOODS AND SERVICES
Words in Sch. 7A Pt. 1 inserted (1.4.2013) by The Value Added Tax (Reduced Rate) (Cable-Suspended Passenger Transport Systems) Order 2013 (S.I. 2013/430), arts. 1, 2(2)
Words in Sch. 7A Pt. 1 inserted (6.4.2013) by Finance Act 2012 (c. 14), Sch. 26 paras. 6(2), 7(2)
Words in Sch. 7A Pt. 1 inserted (1.7.2006) by The Value Added Tax (Reduced Rate) Order 2006 (S.I. 2006/1472), arts. 1, 3(a)
Words in Sch. 7A Pt. 1 inserted (temp.) (15.7.2020) by virtue of The Value Added Tax (Reduced Rate) (Hospitality and Tourism) (Coronavirus) Order 2020 (S.I. 2020/728), arts. 1, 3 (with art. 2)
Words in Sch. 7A Pt. 1 table substituted (1.5.2023) by The Value Added Tax (Installation of Energy-Saving Materials) Order 2023 (S.I. 2023/376), arts. 1, 4(2)
Words in Sch. 7A Pt. 1 inserted (1.7.2007 with effect in relation to supplies made on or after that date) by The Value Added Tax (Reduced Rate) Order 2007 (S.I. 2007/1601), arts. 1(1)(2), 3(a))
Words in Sch. 7A Pt. 1 inserted (1.7.2007 with effect in relation to supplies made on or after that date but before 1.7.2008) by The Value Added Tax (Reduced Rate) Order 2007 (S.I. 2007/1601), arts. 1(1)(3), 3(b))
Words in Sch. 7A Pt. 1 inserted (1.7.2006) by The Value Added Tax (Reduced Rate) Order 2006 (S.I. 2006/1472), arts. 1, 3(b)
Words in Sch. 7A Pt. 1 omitted (with effect in accordance with s. 126(5)(6) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 126(2)(a)
Sch. 7A Pt. 1 modifications by S.I. 2020/728, art. 3 continued (with effect in accordance with s. 93(5)-(10) of the amending Act) by Finance Act 2021 (c. 26), s. 93(1)
F4Cable-suspended passenger transport systems | Group 13 |
F5Caravans | Group 12 |
Children’s car seats.................... | Group 5 |
F2Contraceptive products | Group 8 |
F6Course of catering | Group 14 |
Domestic fuel or power.................... | Group 1 |
F10Installation of energy-saving materials from 1st April 2027 .................... | Group 2 |
Heating equipment, security goods and gas supplies: grant-funded installation or connection.................... | Group 3 |
F6Holiday accommodation etc | Group 15 |
F9Installation of mobility aids for the elderly | Group 10 |
Renovation and alteration of dwellings.................... | Group 7 |
Residential conversions.................... | Group 6 |
F6Shows and certain other attractions | Group 16 |
F8Smoking cessation products | Group 11 |
F3Welfare advice or information | Group 9 |
F7. . . | F7. . . |
Sch. 7A inserted (11.5.2001 with effect as mentioned in s. 99(7)(a) of the amending Act) by 2001 c. 9, s. 99(5)(7)(a), Sch. 31 Pt. 1 para. 1