{
  "url": "https://openlegislation.uk/value-added-tax-reduced-rate-energy-saving-materials-order-2019/article-4",
  "json_url": "https://openlegislation.uk/value-added-tax-reduced-rate-energy-saving-materials-order-2019/article-4.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/4",
  "kind": "article",
  "number": "4",
  "heading": "Amendment of Group 2 of Schedule 7A to the Value Added Tax Act 1994",
  "text": "After “NOTES” (and before the italic heading “Meaning of energy-saving materials”) insert—\n“Restriction on item 3\nA1. (1) Item 3 does not apply to a supply so far as relating to the energy-saving materials installed if the open market value of the supply of the materials exceeds 60% of the cost of the total supply to the person to whom it is made.\n(2) In this Note, the reference to cost is to cost net of VAT.”",
  "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/4",
    "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."
}