{
  "url": "https://openlegislation.uk/finance-act-2013/section-193",
  "json_url": "https://openlegislation.uk/finance-act-2013/section-193.json",
  "legislation": "ukpga/2013/29",
  "legislation_title": "Finance Act 2013",
  "legislation_url": "https://openlegislation.uk/finance-act-2013",
  "path": "section/193",
  "kind": "section",
  "number": "193",
  "heading": "Reduced rate for energy-saving materials",
  "text": "(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.\n(2) For items 1 and 2 substitute—\n1 Supplies of services of installing energy-saving materials in residential accommodation.\n2 Supplies of energy-saving materials by a person who installs those materials in residential accommodation.\n(3) Omit Note 3 (meaning of “use for a relevant charitable purpose”).\n(4) The amendments made by this section have effect in relation to supplies made on or after 1 August 2013.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2013/29/section/193",
    "retrieved_at": "2026-10-28T17:02:16.948797+00:00",
    "licence": "OGL-UK-3.0",
    "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
    "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
  }
}