Value Added Tax Act 1994 (c. 23)

SCHEDULES

SCHEDULE 8 U.K. Zero-rating

Part II U.K. The Groups

[F1 GROUP 23 U.K. INSTALLATION OF ENERGY-SAVING MATERIALS IN ENGLAND AND WALES AND SCOTLAND FROM 1 APRIL 2022 TO 31 MARCH 2027 [F2 , and in Northern Ireland from 1st May 2023 to 31st March 2027]

Textual Amendments

F1 Sch. 8 Pt. 2 Group 23 inserted (1.4.2022) by The Value Added Tax (Installation of Energy-Saving Materials) Order 2022 (S.I. 2022/361), arts. 2, 7(3)

F2 Words in Sch. 8 Pt. 2 Group 23 heading inserted (1.5.2023) by The Value Added Tax (Installation of Energy-Saving Materials) Order 2023 (S.I. 2023/376), arts. 1, 3(3)(a)

Item No] U.K.

Meaning of “use for a relevant charitable purpose” U.K.

[F3 5 For the purposes of this Group a building is used “for a relevant charitable purpose” if it is used by a charity—

(a) otherwise than in the course or furtherance of a business, or

(b) as a village hall or similarly in providing social or recreational facilities for a local community.]

Textual Amendments

F3 Sch. 8 Pt. 2 Group 23 Notes paras. 4, 5 and cross-headings inserted (1.2.2024) by The Value Added Tax (Installation of Energy-Saving Materials) Order 2024 (S.I. 2024/24), arts. 1(2), 3(4)