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Paragraph 1 Meaning of “energy-saving materials”

United Kingdom

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

F1(1)

For the purposes of this Group “energy-saving materials” means any of the following—

(a)

insulation for walls, floors, ceilings, roofs or lofts or for water tanks, pipes or other plumbing fittings;

(b)

draught stripping for windows and doors;

(c)

central heating system controls (including thermostatic radiator valves);

(d)

hot water system controls;

(e)

solar panels;

F2(f)

wind turbines;

(g)

water turbines;

F3(f)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(g)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F4(h)

ground source heat pumps;

F5(i)

micro combined heat and power units. air source heat pumps;

(F6ia)

water source heat pumps;

(j)

micro combined heat and power units;

F7(k)

boilers designed to be fuelled solely by wood, straw or similar vegetal matter.

F8(l)

electrical storage batteries within sub-paragraph (2);

(m)

smart diverters.

F9(2)

An electrical storage battery is within this sub-paragraph if it is intended for use solely for storing energy converted from electricity that was—

(a)

supplied to the residential accommodation or building in question, or

(b)

generated by a microgeneration system.

(3)

In sub-paragraph (2), “supplied” is to be construed in accordance with Part 1 of the Electricity Act 1989 (see section 64(1) of that Act).

(4)

In sub-paragraph (1)(m), “smart diverter” means a device capable of automatically diverting electricity generated by a microgeneration system to one or more appliances, in particular circumstances.

(5)

In sub-paragraphs (2) and (4), “microgeneration system” means equipment—

(a)

that generates electricity, and

(b)

that is itself an energy-saving material for the purposes of this Group.

Annotations

Textual amendments

F1

Sch. 7A Pt. 2 Group 2 Notes para. 1 renumbered as Sch. 7A Pt. 2 Group 2 Notes para. 1(1) (1.2.2024) by The Value Added Tax (Installation of Energy-Saving Materials) Order 2024 (S.I. 2024/24), arts. 1(2), 2(3)(a)

F2

Sch. 7A Pt. 2 Group 2 Note 1(f)(g) inserted (1.5.2023) by The Value Added Tax (Installation of Energy-Saving Materials) Order 2023 (S.I. 2023/376), arts. 1, 4(3)(d)(ii)

F3

Sch. 7A Pt. 2 Group 2 Note 1(f)(g) omitted (1.10.2019) by virtue of The Value Added Tax (Reduced Rate) (Energy-Saving Materials) Order 2019 (S.I. 2019/958), arts. 1(1), 5 (with art. 1(2))

F4

Sch. 7A Pt. 2 Group 2 Note 1(h) inserted (1.6.2004) by The Value Added Tax (Reduced Rate) Order 2004 (S.I. 2004/777), arts. 1, 3

F5

Sch. 7A Pt. 2 Group 2 Note 1(i)(j) inserted (7.4.2005) by The Value Added Tax (Reduced Rate) Order 2005 (S.I. 2005/726, arts. 1, 3

F6

Sch. 7A Pt. 2 Group 2 Notes para. 1(1)(ia) inserted (1.2.2024) by The Value Added Tax (Installation of Energy-Saving Materials) Order 2024 (S.I. 2024/24), arts. 1(2), 2(3)(b)

F7

Sch. 7A Pt. 2 Group 2 Note 1(k) inserted (1.1.2006) by The Value Added Tax (Reduced Rate) (No. 2) Order 2005 (S.I. 2005/3329), arts. 1, 3

F8

Sch. 7A Pt. 2 Group 2 Notes para. 1(1)(l)(m) inserted (1.2.2024) by The Value Added Tax (Installation of Energy-Saving Materials) Order 2024 (S.I. 2024/24), arts. 1(2), 2(3)(c)

F9

Sch. 7A Pt. 2 Group 2 Notes para. 1(2)-(5) inserted (1.2.2024) by The Value Added Tax (Installation of Energy-Saving Materials) Order 2024 (S.I. 2024/24), arts. 1(2), 2(3)(d)

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))

Notes on Chapter Group 2 — Installation of energy-saving materials

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)