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Chapter Group 2 — Installation of energy-saving materials F1

United Kingdom

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

NOTES:

  1. 1Paragraph 1
  2. 2Paragraph 2
  3. 3Paragraph 3
  4. A1...
  5. 1Meaning of “energy-saving materials”
  6. 1AInstallation of heat pumps
  7. 2Meaning of “residential accommodation”
  8. 3Meaning of “use for a relevant charitable purpose”
  9. 3Meaning of “use for a relevant charitable purpose”
  10. 4...
  11. 5...
  12. 6Meaning of “relevant supplies”

Annotations

Textual amendments

F1

Words in Sch. 7A Pt. 2 Group 2 heading substituted (1.5.2023) by The Value Added Tax (Installation of Energy-Saving Materials) Order 2023 (S.I. 2023/376), arts. 1, 4(3)(a)

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

Notes on Part 2

Modifications

C1

Sch. 7A Pt. 2 modified (30.6.2008) by The Value Added Tax (Reduced Rate) (Smoking Cessation Products) Order 2008 (S.I. 2008/1410), arts. 1-3

C2

Sch. 7A Pt. 2 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, 2, 4 (as amended (10.6.2021) by Finance Act 2021 (c. 26), ss. 92, 93)

C3

Sch. 7A Pt. 2 modified (25.6.2026) by The Value Added Tax (Reduced Rate) (Hospitality and Tourism) Order 2026 (S.I. 2026/576), arts. 1, 4

C4

Sch. 7A Pt. 2 modified (temp. until 31.3.2027) (1.10.2026) by The Value Added Tax (Supplies of Domestic Electricity) Order 2026 (S.I. 2026/987), arts. 1(1), 4(2) (with art. 1(2))