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 F2from 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)
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.
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