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Value Added Tax Act 1994

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Changes over time for: Group 2 — Installation of energy-saving materials

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Version Superseded: 01/10/2019

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Point in time view as at 20/02/2019.

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Group 2 — Installation of energy-saving materialsU.K.

[F11U.K.Supplies of services of installing energy-saving materials in residential accommodation.

Textual Amendments

F1Sch. 7A Pt. 2 Group 2 Items 1, 2 substituted (with effect in accordance with s. 193(4) of the amending Act) by Finance Act 2013 (c. 29), s. 193(2)

2U.K.Supplies of energy-saving materials by a person who installs those materials in residential accommodation.]

Textual Amendments

F1Sch. 7A Pt. 2 Group 2 Items 1, 2 substituted (with effect in accordance with s. 193(4) of the amending Act) by Finance Act 2013 (c. 29), s. 193(2)

NOTES:

Meaning of “energy-saving materials”U.K.

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.

[F2(h)ground source heat pumps;]

[F3(i) micro combined heat and power units. air source heat pumps;

(j)micro combined heat and power units;]

[F4(k)boilers designed to be fuelled solely by wood, straw or similar vegetal matter.]

Textual Amendments

F2Sch. 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

F3Sch. 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

F4Sch. 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

Meaning of “residential accommodation”U.K.

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.

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

F53. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F5Sch. 7A Pt. 2 Group 2 Note 3 omitted (with effect in accordance with s. 193(4) of the amending Act) by virtue of Finance Act 2013 (c. 29), s. 193(3)

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