{
  "url": "https://openlegislation.uk/value-added-tax-reduced-rate-energy-saving-materials-order-2019/article-3",
  "json_url": "https://openlegislation.uk/value-added-tax-reduced-rate-energy-saving-materials-order-2019/article-3.json",
  "legislation": "uksi/2019/958",
  "legislation_title": "The Value Added Tax (Reduced Rate) (Energy-Saving Materials) Order 2019",
  "legislation_url": "https://openlegislation.uk/value-added-tax-reduced-rate-energy-saving-materials-order-2019",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": "Amendment of Group 2 of Schedule 7A to the Value Added Tax Act 1994",
  "text": "For items 1 and 2 substitute—\n“1. The supply of services of installing energy-saving materials in residential accommodation, where the energy-saving materials are not supplied by the person supplying the services.\n2. The supply of services of installing energy-saving materials in residential accommodation, including the energy-saving materials installed, where—\n(a) the supply is made to a qualifying person and the residential accommodation is the qualifying person’s sole or main residence,\n(b) the supply is made to a relevant housing association, or\n(c) the residential accommodation is a building, or part of a building, used solely for a relevant residential purpose.\n3. The supply, in a case not falling within item 2, of services of installing energy-saving materials in residential accommodation, including the energy-saving materials installed (but see Note A1).”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2019/958/article/3",
    "retrieved_at": "2026-10-28T22:40:20.198131+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."
}