# Finance Act 2013, Section 193: Reduced 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.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/section/193 (the official version)
Page: https://openlegislation.uk/finance-act-2013/section-193
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.