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Chapter Group 7 — RESIDENTIAL RENOVATIONS AND ALTERATIONS F1

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. 1Supplies only partly within item 1
  4. 2Meaning of “alteration” and “qualifying residential premises”
  5. 3Items 1 and 2 only apply where premises have been empty for at least 2 years
  6. 3AItems 1 and 2 apply to related garage works
  7. 4Items 1 and 2 only apply if planning consent and building control approval obtained
  8. 4AItems 1 and 2 only apply if building used for relevant residential purpose is subsequently used solely for that purpose
  9. 5Meaning of “supply of qualifying services”
  10. 6Meaning of “building materials”

Annotations

Textual amendments

F1

Sch. 7A Pt. 2 Group 7 Title substituted (1.6.2002) by virtue of The Value Added Tax (Reduced Rate) Order 2002 (S.I. 2002/1100), art. 5(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))