Article 4 Installation of energy-saving materials from 1st April 2027

(1)

Schedule 7A (charge at reduced rate)^f1 is amended as follows.

(2)

In the table in Part 1 (index), for “Energy-saving materials: installation in Northern Ireland” substitute “Installation of energy-saving materials from 1st April 2027”.

(3)

In Part 2 (the Groups), in Group 2 (installation of energy-saving materials in Northern Ireland)—

(a)

in the heading, for “in Northern Ireland” substitute “from 1st April 2027”;

(b)

for items 1 and 2 substitute—

“1.

Relevant supplies of services of installing energy-saving materials in residential accommodation.

2.

Relevant supplies of energy-saving materials by a person who installs those materials in residential accommodation.”;

(c)

omit item 3;

(d)

in the notes—

(i)

omit note A1 (and the heading before it);

(ii)

in note 1, after paragraph (e) insert—

“(f)

wind turbines;

(g)

water turbines;”;

(iii)

omit note 4 (and the heading before it);

(iv)

omit note 5 (and the heading before it);

(v)

at the end insert—

“Meaning of “relevant supplies”

6.

For the purposes of this Group “relevant supplies” means supplies made on or after 1st April 2027.”.

Annotations

Footnotes

f1: Schedule 7A was inserted by section 99(5) of, and paragraph 1 of Schedule 31 to, the Finance Act 2001 (c. 9). Relevant amending instruments are S.I. 2002/1100, 2019/958 and 2022/361.