xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
Valid from 11/05/2001
Textual Amendments
F1Sch. 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
NOTES:
1U.K.Supplies of services of installing energy-saving materials in—
(a)residential accommodation, or
(b)a building intended for use solely for a relevant charitable purpose.
2U.K.Supplies of energy-saving materials by a person who installs those materials in—
(a)residential accommodation, or
(b)a building intended for use solely for a relevant charitable purpose.
NOTES:
1For 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;
(f)wind turbines;
(g)water turbines.
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.
3For the purposes of this Group “use for a relevant charitable purpose” means use by a charity in either or both of the following ways, namely—
(a)otherwise than in the course or furtherance of a business;
(b)as a village hall or similarly in providing social or recreational facilities for a local community.