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Paragraph 1 Meaning of “energy-saving materials”F1F2

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

(F31)

For the purposes of this Group “energy saving materials” means any of the following—

(a)

insulation for walls, floors, ceilings, roofs or lofts or for water tanks, pipes or other plumbing fittings;

(b)

draught stripping for windows and doors;

(c)

central heating system controls (including thermostatic radiator valves);

(d)

hot water system controls;

(e)

solar panels;

(f)

wind turbines;

(g)

water turbines;

(h)

ground source heat pumps;

(i)

air source heat pumps;

(F4ia)

water source heat pumps;

(j)

micro combined heat and power units;

(k)

boilers designed to be fuelled solely by wood, straw or similar vegetal matter.

(F5l)

electrical storage batteries within sub-paragraph (2);

(m)

smart diverters.

(F62)

An electrical storage battery is within this sub-paragraph if it is intended for use solely for storing energy converted from electricity that was—

(a)

supplied to the residential accommodation or building in question, or

(b)

generated by a microgeneration system.

(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).

(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.

(5)

In sub-paragraphs (2) and (4), “microgeneration system” means equipment—

(a)

that generates electricity, and

(b)

that is itself an energy-saving material for the purposes of this Group.

Annotations

Textual amendments

F1

Sch. 8 Pt. 2 Group 9 item 1 substituted (6.4.2013) by Finance Act 2012 (c. 14), Sch. 26 paras. 4(2), 7(2)

F2

Sch. 8 Pt. 2 Group 23 inserted (1.4.2022) by The Value Added Tax (Installation of Energy-Saving Materials) Order 2022 (S.I. 2022/361), arts. 2, 7(3)

F3

Sch. 8 Pt. 2 Group 23 Notes para. 1 renumbered as Sch. 8 Pt. 2 Group 23 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), 3(3)(a)

F4

Sch. 8 Pt. 2 Group 23 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), 3(3)(b)

F5

Sch. 8 Pt. 2 Group 23 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), 3(3)(c)

F6

Sch. 8 Pt. 2 Group 23 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), 3(3)(d)

Notes on Part II

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))

Notes on Chapter GROUP 23

Textual amendments

F3

Words in Sch. 8 Pt. 2 Group 23 heading inserted (1.5.2023) by The Value Added Tax (Installation of Energy-Saving Materials) Order 2023 (S.I. 2023/376), arts. 1, 3(3)(a)