OpenLegislation

Part 1 INDEX TO REDUCED-RATE SUPPLIES OF GOODS AND SERVICESC1C2

United Kingdom

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

F1Cable-suspended passenger transport systems Group 13
F2Caravans Group 12
Children’s car seats....................Group 5
F3Contraceptive products Group 8
F4Course of catering Group 14
Domestic fuel or power....................Group 1
F5Installation of energy-saving materials from 1st April 2027 ....................Group 2
Heating equipment, security goods and gas supplies: grant-funded installation or connection....................Group 3
Holiday accommodation etc Group 15
F6Installation of mobility aids for the elderly Group 10
Renovation and alteration of dwellings....................Group 7
Residential conversions....................Group 6
Shows and certain other attractions Group 16
F7Smoking cessation products Group 11
F8Welfare advice or information Group 9
F9. . .. . .

Annotations

Textual amendments

F1

Words in Sch. 7A Pt. 1 inserted (1.4.2013) by The Value Added Tax (Reduced Rate) (Cable-Suspended Passenger Transport Systems) Order 2013 (S.I. 2013/430), arts. 1, 2(2)

F2

Words in Sch. 7A Pt. 1 inserted (6.4.2013) by Finance Act 2012 (c. 14), Sch. 26 paras. 6(2), 7(2)

F3

Words in Sch. 7A Pt. 1 inserted (1.7.2006) by The Value Added Tax (Reduced Rate) Order 2006 (S.I. 2006/1472), arts. 1, 3(a)

F4

Words in Sch. 7A Pt. 1 inserted (temp.) (15.7.2020) by virtue of The Value Added Tax (Reduced Rate) (Hospitality and Tourism) (Coronavirus) Order 2020 (S.I. 2020/728), arts. 1, 3 (with art. 2)

F5

Words in Sch. 7A Pt. 1 table substituted (1.5.2023) by The Value Added Tax (Installation of Energy-Saving Materials) Order 2023 (S.I. 2023/376), arts. 1, 4(2)

F6

Words in Sch. 7A Pt. 1 inserted (1.7.2007 with effect in relation to supplies made on or after that date) by The Value Added Tax (Reduced Rate) Order 2007 (S.I. 2007/1601), arts. 1(1)(2), 3(a))

F7

Words in Sch. 7A Pt. 1 inserted (1.7.2007 with effect in relation to supplies made on or after that date but before 1.7.2008) by The Value Added Tax (Reduced Rate) Order 2007 (S.I. 2007/1601), arts. 1(1)(3), 3(b))

F8

Words in Sch. 7A Pt. 1 inserted (1.7.2006) by The Value Added Tax (Reduced Rate) Order 2006 (S.I. 2006/1472), arts. 1, 3(b)

F9

Words in Sch. 7A Pt. 1 omitted (with effect in accordance with s. 126(5)(6) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 126(2)(a)

Modifications

C1

Sch. 7A Pt. 1 modified (temp. until 30.9.2021) (15.7.2020) by The Value Added Tax (Reduced Rate) (Hospitality and Tourism) (Coronavirus) Order 2020 (S.I. 2020/728), arts. 1-3 (as amended (10.6.2021) by Finance Act 2021 (c. 26), ss. 92, 93)

C2

Sch. 7A Pt. 1 modified (25.6.2026) by The Value Added Tax (Reduced Rate) (Hospitality and Tourism) Order 2026 (S.I. 2026/576), arts. 1, 3

Notes on Schedule 7A

Textual amendments

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