# The Value Added Tax (Reduced Rate) (Energy-Saving Materials) Order 2019, Article 3: Amendment of Group 2 of Schedule 7A to the Value Added Tax Act 1994


For items 1 and 2 substitute—
“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.
2. The supply of services of installing energy-saving materials in residential accommodation, including the energy-saving materials installed, where—
(a) the supply is made to a qualifying person and the residential accommodation is the qualifying person’s sole or main residence,
(b) the supply is made to a relevant housing association, or
(c) the residential accommodation is a building, or part of a building, used solely for a relevant residential purpose.
3. 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).”.

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Source: https://www.legislation.gov.uk/uksi/2019/958/article/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-reduced-rate-energy-saving-materials-order-2019/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.