# Value Added Tax Act 1994, Paragraph 2


Relevant supplies of energy-saving materials by a person who installs those materials in —
(a) residential accommodation, or
(b) a building intended for use solely for a relevant charitable purpose.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/7A/paragraph/2 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.