PART 4Excise duties and other taxes
Value added tax
193Reduced rate for energy-saving materials
(1)
Group 2 (installation of energy-saving materials) of Part 2 of Schedule 7A to VATA 1994 (reduced rate supplies of goods and services) is amended as follows.
(2)
For items 1 and 2 substitute—
“1
Supplies of services of installing energy-saving materials in residential accommodation.
2
Supplies of energy-saving materials by a person who installs those materials in residential accommodation.”
(3)
Omit Note 3 (meaning of “use for a relevant charitable purpose”).
(4)
The amendments made by this section have effect in relation to supplies made on or after 1 August 2013.