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Part II The GroupsC1

United Kingdom

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

  1. Group 1— FoodChapter Group 1— Food
  2. Group 2— Sewerage services and waterChapter Group 2— Sewerage services and water
  3. Group 3— Books, etc.Chapter Group 3— Books, etc.
  4. Group 4— Talking books for the blind and disabled Chapter Group 4— Talking books for the blind and disabled
  5. GROUP 5-CONSTRUCTION OF BUILDINGS, ETC.Chapter GROUP 5-CONSTRUCTION OF BUILDINGS, ETC.
  6. GROUP 6—PROTECTED BUILDINGSChapter GROUP 6—PROTECTED BUILDINGS
  7. Group 7— International servicesChapter Group 7— International services
  8. Group 8— TransportChapter Group 8— Transport
  9. Group 9— Caravans and houseboatsChapter Group 9— Caravans and houseboats
  10. Group 10— GoldChapter Group 10— Gold
  11. Group 11— Bank notesChapter Group 11— Bank notes
  12. Group 12— Drugs, medicines, aids for the disabled,Chapter Group 12— Drugs, medicines, aids for the disabled,
  13. Group 13— Imports, exports etc.Chapter Group 13— Imports, exports etc.
  14. Group 14— Tax-free shopsChapter Group 14— Tax-free shops
  15. Group 15— Charities etc.Chapter Group 15— Charities etc.
  16. Group 16— Clothing and footwearChapter Group 16— Clothing and footwear
  17. GROUP 17—EMISSIONS ALLOWANCESChapter GROUP 17—EMISSIONS ALLOWANCES
  18. GROUP 18 — EUROPEAN RESEARCH INFRASTRUCTURE CONSORChapter GROUP 18 — EUROPEAN RESEARCH INFRASTRUCTURE CONSOR
  19. Group 19 - women's sanitary productsChapter Group 19 - women's sanitary products
  20. Group 20—Personal Protective Equipment (CoronaviruChapter Group 20—Personal Protective Equipment (Coronaviru
  21. GROUP 21ONLINE MARKETPLACES (DEEMED SUPPLY)
  22. GROUP 22FREE ZONES
  23. GROUP 23INSTALLATION OF ENERGY-SAVING MATERIALS IN ENGLAND AND WALES AND SCOTLAND FROM 1 APRIL 2022 TO 31 MARCH 2027 , and in Northern Ireland from 1st May 2023 to 31st March 2027

Annotations

Modifications

C1

Sch. 8 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), 3(3) (with art. 1(2))