OpenLegislation

Chapter Group 3 — Grant-funded installation of heating equ

United Kingdom

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

ITEM NO.

  1. 1Paragraph 1
  2. 2Paragraph 2
  3. 3Paragraph 3
  4. 4Paragraph 4
  5. 5Paragraph 5
  6. 6Paragraph 6
  7. 7Paragraph 7
  8. 8Paragraph 8
  9. 8AParagraph 8A
  10. 8BParagraph 8B
  11. 9Paragraph 9
  12. 10Paragraph 10
  13. 1Supply only included so far as grant-funded
  14. 2Meaning of “relevant scheme”
  15. 3Apportionment of grants that also cover other supplies
  16. 4Meaning of “heating appliances”
  17. 4AMeaning of “central heating system”
  18. 4BMeaning of “renewable source heating system”
  19. 5Meaning of “qualifying security goods”
  20. 6Meaning of “qualifying person”

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))