# The Value Added Tax (Reduced Rate) (No. 2) Order 2007

S.I. 2007/3448 · made 6 December 2007

This Order, which comes into force on 1st January 2008, amends Schedule 7A to the Value Added Tax Act 1994. Part 2 of that Schedule contains the Groups of supplies of goods and services that are subject to the reduced rate of VAT of 5% and Part 1 contains the Index to those Groups.

Made under: Value Added Tax Act 1994 (Section 29A, Section 96)

PDFs: Printed copy https://openlegislation.uk/value-added-tax-reduced-rate-no-2-order-2007/pdf/uksi_20073448_en.pdf; Explanatory Memorandum https://openlegislation.uk/value-added-tax-reduced-rate-no-2-order-2007/pdf/uksiem_20073448_en.pdf

## Introductory text

value added tax
Made 6th December 2007
Laid before the House of Commons 7th December 2007
Coming into force 1st January 2008
The Treasury, in exercise of the powers conferred by sections 29A and 96(9) of the Value Added Tax Act 1994, make the following Order:

## 1 

This Order may be cited as the Value Added Tax (Reduced Rate) (No. 2) Order 2007 and comes into force on 1st January 2008.

## 2 

Group 7 of Schedule 7A to the Value Added Tax Act 1994 (charge at reduced rate for residential renovations and alterations) is amended as follows.

## 3 

In sub-paragraphs (2), (3)(a), (3)(b)(ii) and (3)(c) of paragraph 3 of the Notes, for “3 years” substitute “2 years”.

## 4 

Accordingly, in the heading of that paragraph for “3 years” substitute “2 years”.

## Signature

Dave Watts
Alan Campbell
Two of the Lords Commissioners of Her Majesty’s Treasury
6th December 2007

## Explanatory note

(This note is not part of the Order)
This Order, which comes into force on 1st January 2008, amends Schedule 7A to the Value Added Tax Act 1994. Part 2 of that Schedule contains the Groups of supplies of goods and services that are subject to the reduced rate of VAT of 5% and Part 1 contains the Index to those Groups.
Articles 2, 3 and 4 of this Order amend paragraph 3 of the Notes to Group 7 of Schedule 7A to the Value Added Tax Act 1994 (c. 23) so as to reduce from 3 years to 2 years the period of time for which qualifying residential premises must be empty before supplies of qualifying services and building materials used in relation to the renovation or alteration of such premises may be charged at the reduced rate of VAT of 5 per cent.
A full regulatory impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.

---
Source: https://www.legislation.gov.uk/uksi/2007/3448 (the official version)
Page: https://openlegislation.uk/value-added-tax-reduced-rate-no-2-order-2007
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.