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Value Added Tax Act 1994

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Changes to Legislation

Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.

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Changes and effects yet to be applied to Schedule 7A Part 2 Chapter 2:

Changes and effects yet to be applied to the whole Act associated Parts and Chapters:

Whole provisions yet to be inserted into this Act (including any effects on those provisions):

Group 2 — Installation of energy-saving materials [F1from 1st April 2027]U.K.

Textual Amendments

[F21U.K.Relevant supplies of services of installing energy-saving materials in [F3—]

(a)residential accommodation, or

(b)a building intended for use solely for a relevant charitable purpose.]

Textual Amendments

[F22.U.K.Relevant supplies of energy-saving materials by a person who installs those materials in [F4—]

(a)residential accommodation, or

(b)a building intended for use solely for a relevant charitable purpose.]

Textual Amendments

F53.U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

NOTES:

F6...U.K.

F6A1.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Meaning of “energy-saving materials”U.K.

1[F7(1)]For the purposes of this Group “energy-saving materials” means any of the following—

(a)insulation for walls, floors, ceilings, roofs or lofts or for water tanks, pipes or other plumbing fittings;

(b)draught stripping for windows and doors;

(c)central heating system controls (including thermostatic radiator valves);

(d)hot water system controls;

(e)solar panels;

[F8(f)wind turbines;

(g)water turbines;]

F9(f). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F9(g). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F10(h)ground source heat pumps;]

[F11(i) micro combined heat and power units. air source heat pumps;

[F12(ia)water source heat pumps;]

(j)micro combined heat and power units;]

[F13(k)boilers designed to be fuelled solely by wood, straw or similar vegetal matter.]

[F14(l)electrical storage batteries within sub-paragraph (2);

(m)smart diverters.]

[F15(2)An electrical storage battery is within this sub-paragraph if it is intended for use solely for storing energy converted from electricity that was—

(a)supplied to the residential accommodation or building in question, or

(b)generated by a microgeneration system.

(3)In sub-paragraph (2), “supplied” is to be construed in accordance with Part 1 of the Electricity Act 1989 (see section 64(1) of that Act).

(4)In sub-paragraph (1)(m), “smart diverter” means a device capable of automatically diverting electricity generated by a microgeneration system to one or more appliances, in particular circumstances.

(5)In sub-paragraphs (2) and (4), “microgeneration system” means equipment—

(a)that generates electricity, and

(b)that is itself an energy-saving material for the purposes of this Group.]

Textual Amendments

F7Sch. 7A Pt. 2 Group 2 Notes para. 1 renumbered as Sch. 7A Pt. 2 Group 2 Notes para. 1(1) (1.2.2024) by The Value Added Tax (Installation of Energy-Saving Materials) Order 2024 (S.I. 2024/24), arts. 1(2), 2(3)(a)

F9Sch. 7A Pt. 2 Group 2 Note 1(f)(g) omitted (1.10.2019) by virtue of The Value Added Tax (Reduced Rate) (Energy-Saving Materials) Order 2019 (S.I. 2019/958), arts. 1(1), 5 (with art. 1(2))

F10Sch. 7A Pt. 2 Group 2 Note 1(h) inserted (1.6.2004) by The Value Added Tax (Reduced Rate) Order 2004 (S.I. 2004/777), arts. 1, 3

F11Sch. 7A Pt. 2 Group 2 Note 1(i)(j) inserted (7.4.2005) by The Value Added Tax (Reduced Rate) Order 2005 (S.I. 2005/726, arts. 1, 3

F13Sch. 7A Pt. 2 Group 2 Note 1(k) inserted (1.1.2006) by The Value Added Tax (Reduced Rate) (No. 2) Order 2005 (S.I. 2005/3329), arts. 1, 3

Installation of heat pumpsU.K.

[F161AFor the purposes of item 1, “installing energy-saving materials” includes carrying out groundworks, or dredging a body of water, in order to install pipework or other equipment necessary for the operation of a ground source heat pump or a water source heat pump.]

Textual Amendments

Meaning of “residential accommodation”U.K.

2(1)For the purposes of this Group “residential accommodation” means—

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

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

(c)a caravan used as a place of permanent habitation; or

(d)a houseboat.

(2)For the purposes of this Group “use for a relevant residential purpose” has the same meaning as it has for the purposes of Group 1 (see paragraph 7(1) of the Notes to that Group).

(3)In sub-paragraph (1)(d) “houseboat” has the meaning given by paragraph 7(3) of the Notes to Group 1.

Meaning of “use for a relevant charitable purpose”U.K.

[F173For the purposes of this Group a building is used “for a relevant charitable purpose” if it is used by a charity—

(a)otherwise than in the course or furtherance of a business, or

(b)as a village hall or similarly in providing social or recreational facilities for a local community.]

Textual Amendments

Meaning of “use for a relevant charitable purpose”U.K.

F183. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F18Sch. 7A Pt. 2 Group 2 Note 3 omitted (with effect in accordance with s. 193(4) of the amending Act) by virtue of Finance Act 2013 (c. 29), s. 193(3)

F19...U.K.

F194.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F20...U.K.

F205.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

[F21Meaning of “relevant supplies”]U.K.

[F216.For the purposes of this Group “relevant supplies” means supplies made on or after 1st April 2027.]

Textual Amendments

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