{
  "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-2/paragraph-1n4",
  "json_url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-2/paragraph-1n4.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/2/chapter/2/paragraph/1n4",
  "kind": "paragraph",
  "number": "1",
  "heading": "Meaning of “energy-saving materials”",
  "text": "(1) For the purposes of this Group “energy-saving materials” means any of the following—\n(a) insulation for walls, floors, ceilings, roofs or lofts or for water tanks, pipes or other plumbing fittings;\n(b) draught stripping for windows and doors;\n(c) central heating system controls (including thermostatic radiator valves);\n(d) hot water system controls;\n(e) solar panels;\n(f) wind turbines;\n(g) water turbines;\n(f) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(g) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(h) ground source heat pumps;\n(i) micro combined heat and power units. air source heat pumps;\n(ia) water source heat pumps;\n(j) micro combined heat and power units;\n(k) boilers designed to be fuelled solely by wood, straw or similar vegetal matter.\n(l) electrical storage batteries within sub-paragraph (2);\n(m) smart diverters.\n(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—\n(a) supplied to the residential accommodation or building in question, or\n(b) generated by a microgeneration system.\n(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).\n(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.\n(5) In sub-paragraphs (2) and (4), “microgeneration system” means equipment—\n(a) that generates electricity, and\n(b) that is itself an energy-saving material for the purposes of this Group.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "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))"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "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)"
    }
  ],
  "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/2/chapter/2/paragraph/1n4",
    "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."
}