- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/12/2008)
- Gwreiddiol (Fel y'i Deddfwyd)
Point in time view as at 01/12/2008.
There are currently no known outstanding effects for the Value Added Tax Act 1994, Group 2 — Installation of energy-saving materials.
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NOTES:
1U.K.Supplies of services of installing energy-saving materials in—
(a)residential accommodation, or
(b)a building intended for use solely for a relevant charitable purpose.
2U.K.Supplies of energy-saving materials by a person who installs those materials in—
(a)residential accommodation, or
(b)a building intended for use solely for a relevant charitable purpose.
NOTES:
1For the purposes of this Group “energy-saving materials” means any of the following—
(a)insulation for walls, floors, ceilings, roofs or lofts or for water tanks, pipes or other plumbing fittings;
(b)draught stripping for windows and doors;
(c)central heating system controls (including thermostatic radiator valves);
(d)hot water system controls;
(e)solar panels;
(f)wind turbines;
(g)water turbines.
[F1(h)ground source heat pumps;]
[F2(i) micro combined heat and power units. air source heat pumps;
(j)micro combined heat and power units;]
[F3(k)boilers designed to be fuelled solely by wood, straw or similar vegetal matter.]
Textual Amendments
F1Sch. 7A Pt. 2 Group 2 Note 1(h) inserted (1.6.2004) by The Value Added Tax (Reduced Rate) Order 2004 (S.I. 2004/777), arts. 1, 3
F2Sch. 7A Pt. 2 Group 2 Note 1(i)(j) inserted (7.4.2005) by The Value Added Tax (Reduced Rate) Order 2005 (S.I. 2005/726, arts. 1, 3
F3Sch. 7A Pt. 2 Group 2 Note 1(k) inserted (1.1.2006) by The Value Added Tax (Reduced Rate) (No. 2) Order 2005 (S.I. 2005/3329), arts. 1, 3
2(1)For the purposes of this Group “residential accommodation” means—
(a)a building, or part of a building, that consists of a dwelling or a number of dwellings;
(b)a building, or part of a building, used for a relevant residential purpose;
(c)a caravan used as a place of permanent habitation; or
(d)a houseboat.
(2)For the purposes of this Group “use for a relevant residential purpose” has the same meaning as it has for the purposes of Group 1 (see paragraph 7(1) of the Notes to that Group).
(3)In sub-paragraph (1)(d) “houseboat” has the meaning given by paragraph 7(3) of the Notes to Group 1.
3For the purposes of this Group “use for a relevant charitable purpose” means use by a charity in either or both of the following ways, namely—
(a)otherwise than in the course or furtherance of a business;
(b)as a village hall or similarly in providing social or recreational facilities for a local community.
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