{
  "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-1",
  "json_url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-1.json",
  "legislation": "ukpga/1994/23",
  "legislation_title": "Value Added Tax Act 1994",
  "legislation_url": "https://openlegislation.uk/value-added-tax-act-1994",
  "path": "schedule/7A/part/1",
  "kind": "part",
  "number": "1",
  "heading": "INDEX TO REDUCED-RATE SUPPLIES OF GOODS AND SERVICES",
  "text": "Cable-suspended passenger transport systems\nGroup 13\nCaravans\nGroup 12\nChildren’s car seats....................\nGroup 5\nContraceptive products\nGroup 8\nCourse of catering\nGroup 14\nDomestic fuel or power....................\nGroup 1\nInstallation of energy-saving materials from 1st April 2027 ....................\nGroup 2\nHeating equipment, security goods and gas supplies: grant-funded installation or connection....................\nGroup 3\nHoliday accommodation etc\nGroup 15\nInstallation of mobility aids for the elderly\nGroup 10\nRenovation and alteration of dwellings....................\nGroup 7\nResidential conversions....................\nGroup 6\nShows and certain other attractions\nGroup 16\nSmoking cessation products\nGroup 11\nWelfare advice or information\nGroup 9\n. . .\n. . .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 7A Pt. 1 inserted (6.4.2013) by Finance Act 2012 (c. 14), Sch. 26 paras. 6(2), 7(2)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "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))"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "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))"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "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)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "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)"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "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"
    }
  ],
  "outstanding_effects": [
    {
      "type": "words repealed",
      "affecting": "ukpga/2012/5",
      "affecting_title": "Welfare Reform Act 2012"
    },
    {
      "type": "repealed",
      "affecting": "nisi/2015/2006",
      "affecting_title": "The Welfare Reform (Northern Ireland) Order 2015"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1994/23/schedule/7A/part/1",
    "retrieved_at": "2026-10-29T09:33:58.510022+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "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."
}