SCHEDULES
F1SCHEDULE 7A CHARGE AT REDUCED RATE
C1C2Part 2 THE GROUPS
Sch. 7A Pt. 2 modified (30.6.2008) by The Value Added Tax (Reduced Rate) (Smoking Cessation Products) Order 2008 (S.I. 2008/1410), arts. 1-3
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 2 — Installation of energy-saving materials F14from 1st April 2027
Words in Sch. 7A Pt. 2 Group 2 heading substituted (1.5.2023) by The Value Added Tax (Installation of Energy-Saving Materials) Order 2023 (S.I. 2023/376), arts. 1, 4(3)(a)
F71
Relevant supplies of services of installing energy-saving materials in residential accommodation.
F72
Relevant supplies of energy-saving materials by a person who installs those materials in residential accommodation.
F83
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NOTES:
F9A1F9...
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1Meaning of “energy-saving materials”
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;
F10f
wind turbines;
g
water turbines;
F5f
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F5g
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F2h
ground source heat pumps;
F6i
micro combined heat and power units. air source heat pumps;
j
micro combined heat and power units;
F3k
boilers designed to be fuelled solely by wood, straw or similar vegetal matter.
2Meaning of “residential accommodation”
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.
F43Meaning of “use for a relevant charitable purpose”
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F114F11...
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F125F12...
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F136F13Meaning of “relevant supplies”
For the purposes of this Group “relevant supplies” means supplies made on or after 1st April 2027.
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