# Value Added Tax Act 1994, Paragraph 1


Relevant supplies of services of installing energy-saving materials in —
(a) residential accommodation, or
(b) a building intended for use solely for a relevant charitable purpose.....

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/8/part/II/chapter/23/paragraph/1 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-23/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.