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 2 — Installation of energy-saving materials F7from 1st April 2027

Annotations:
Amendments (Textual)

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;

F6f

wind turbines;

g

water turbines;

F4f

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F4g

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F2h

ground source heat pumps;

F5i

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.