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 3 — Grant-funded installation of heating equipment or security goods or connection of gas supply

6Meaning of “qualifying person”

1

For the purposes of this Group, a person to whom a supply is made is “a qualifying person” if at the time of the supply he—

a

is aged 60 or over; or

b

is in receipt of one or more of the benefits mentioned in sub-paragraph (2).

2

Those benefits are—

a

council tax benefit under Part 7 of the Contributions and Benefits Act;

b

disability living allowance under Part 3 of the Contributions and Benefits Act or Part 3 of the Northern Ireland Act;

c

F2any element of child tax credit other than the family element, working tax credit, housing benefit or income support under Part 7 of the Contributions and Benefits Act or Part 7 of the Northern Ireland Act;

d

an income-based jobseeker’s allowance within the meaning of section 1(4) of the Jobseekers Act 1995 (c. 18) or Article 3(4) of the Jobseekers (Northern Ireland) Order 1995 (S.I. 1995/275 (N.I. 15));

e

disablement pension under Part 5 of the Contributions and Benefits Act, or Part 5 of the Northern Ireland Act, that is payable at the increased rate provided for under section 104 (constant attendance allowance) of the Act concerned;

f

war disablement pension under the Naval, Military and Air Forces Etc. (Disablement and Death) Service Pensions Order 1983 (S.I. 1983/883) that is payable at the increased rate provided for under article 14 (constant attendance allowance) or article 26A (mobility supplement) of that Order.

F3g

personal independence payment under Part 4 of the Welfare Reform Act 2012 or the corresponding provision having effect in Northern Ireland;

h

armed forces independence payment under a scheme established under section 1 of the Armed Forces (Pensions and Compensation) Act 2004.

F4i

universal credit under Part 1 of the Welfare Reform Act 2012 F5or Part 2 of the Welfare Reform (Northern Ireland) Order 2015.

3

In sub-paragraph (2)—

a

“the Contributions and Benefits Act” means the Social Security Contributions and Benefits Act 1992 (c. 4); and

b

“the Northern Ireland Act” means the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7).