# The Value Added Tax (Reduced Rate) (Energy-Saving Materials) Order 2019, Article 4: Amendment of Group 2 of Schedule 7A to the Value Added Tax Act 1994


After “NOTES” (and before the italic heading “Meaning of energy-saving materials”) insert—
“Restriction on item 3
A1. (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.
(2) In this Note, the reference to cost is to cost net of VAT.”

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Source: https://www.legislation.gov.uk/uksi/2019/958/article/4 (the official version)
Page: https://openlegislation.uk/value-added-tax-reduced-rate-energy-saving-materials-order-2019/article-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.