SCHEDULES

F1SCHEDULE 7A CHARGE AT REDUCED RATE

Annotations:
Amendments (Textual)
F1

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

C1C2Part 2 THE GROUPS

Annotations:
Modifications etc. (not altering text)
C2

Sch. 7A Pt. 2 modifications by 2020 SI 728, art. 4 continued (with effect in accordance with s. 93(5)-(10) of the amending Act) by Finance Act 2021 (c. 26), s. 93(1)

Group 1 — Supplies of domestic fuel or power

6Other supplies that are for domestic use

For the purposes of this Group supplies not within paragraph 5 are for domestic use if and only if the goods supplied are for use in—

a

a building, or part of a building, that consists of a dwelling or number of dwellings;

b

a building, or part of a building, used for a relevant residential purpose;

c

self-catering holiday accommodation;

d

a caravan; or

e

a houseboat.