{
  "url": "https://openlegislation.uk/value-added-tax-installation-of-energy-saving-materials-order-2022/article-5",
  "json_url": "https://openlegislation.uk/value-added-tax-installation-of-energy-saving-materials-order-2022/article-5.json",
  "legislation": "uksi/2022/361",
  "legislation_title": "The Value Added Tax (Installation of Energy-Saving Materials) Order 2022",
  "legislation_url": "https://openlegislation.uk/value-added-tax-installation-of-energy-saving-materials-order-2022",
  "path": "article/5",
  "kind": "article",
  "number": "5",
  "heading": "Installation of energy-saving materials: Northern Ireland",
  "text": "(1) Schedule 7A (charge at a reduced rate) is amended as follows.\n(2) In the table in Part 1 (index), after “Energy-saving materials: installation” insert “in Northern Ireland”.\n(3) In Part 2 (the Groups), in Group 2 —\n(a) in the heading, after “materials” insert “in Northern Ireland”;\n(b) in item 1, after “accommodation” insert “in Northern Ireland”;\n(c) in item 2, in the words before paragraph (a), after “accommodation” insert “in Northern Ireland”; and\n(d) in item 3, after “accommodation” insert “in Northern Ireland”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Art. 5 in force at 1.4.2022, see art. 2"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "Schedule 7A was inserted by section 99(5) of, and paragraph 1 of Schedule 31 to, the Finance Act 2001. Relevant amending instruments are S.I. 2002/1100 and 2019/958."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2022/361/article/5",
    "retrieved_at": "2026-10-28T22:01:54.199794+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}