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Value Added Tax Act 1994

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Point in time view as at 01/02/2024.

Changes to legislation:

There are currently no known outstanding effects for the Value Added Tax Act 1994, Group 2 — Installation of energy-saving materials from 1st April 2027. Help about Changes to Legislation

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Group 2 — Installation of energy-saving materials [F1from 1st April 2027]U.K.

Textual Amendments

[F21U.K.Relevant supplies of services of installing energy-saving materials in [F3—]

(a)residential accommodation, or

(b)a building intended for use solely for a relevant charitable purpose.]

Textual Amendments

[F22.U.K.Relevant supplies of energy-saving materials by a person who installs those materials in [F4—]

(a)residential accommodation, or

(b)a building intended for use solely for a relevant charitable purpose.]

Textual Amendments

F53.U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

NOTES:

F6...U.K.

F6A1.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

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

1[F7(1)]For 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;

[F8(f)wind turbines;

(g)water turbines;]

F9(f). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F9(g). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F10(h)ground source heat pumps;]

[F11(i) micro combined heat and power units. air source heat pumps;

[F12(ia)water source heat pumps;]

(j)micro combined heat and power units;]

[F13(k)boilers designed to be fuelled solely by wood, straw or similar vegetal matter.]

[F14(l)electrical storage batteries within sub-paragraph (2);

(m)smart diverters.]

[F15(2)An electrical storage battery is within this sub-paragraph if it is intended for use solely for storing energy converted from electricity that was—

(a)supplied to the residential accommodation or building in question, or

(b)generated by a microgeneration system.

(3)In sub-paragraph (2), “supplied” is to be construed in accordance with Part 1 of the Electricity Act 1989 (see section 64(1) of that Act).

(4)In sub-paragraph (1)(m), “smart diverter” means a device capable of automatically diverting electricity generated by a microgeneration system to one or more appliances, in particular circumstances.

(5)In sub-paragraphs (2) and (4), “microgeneration system” means equipment—

(a)that generates electricity, and

(b)that is itself an energy-saving material for the purposes of this Group.]

Textual Amendments

F7Sch. 7A Pt. 2 Group 2 Notes para. 1 renumbered as Sch. 7A Pt. 2 Group 2 Notes para. 1(1) (1.2.2024) by The Value Added Tax (Installation of Energy-Saving Materials) Order 2024 (S.I. 2024/24), arts. 1(2), 2(3)(a)

F9Sch. 7A Pt. 2 Group 2 Note 1(f)(g) omitted (1.10.2019) by virtue of The Value Added Tax (Reduced Rate) (Energy-Saving Materials) Order 2019 (S.I. 2019/958), arts. 1(1), 5 (with art. 1(2))

F10Sch. 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

F11Sch. 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

F13Sch. 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

Installation of heat pumpsU.K.

[F161AFor the purposes of item 1, “installing energy-saving materials” includes carrying out groundworks, or dredging a body of water, in order to install pipework or other equipment necessary for the operation of a ground source heat pump or a water source heat pump.]

Textual Amendments

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.

[F173For 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

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

F183. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F18Sch. 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)

F19...U.K.

F194.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F20...U.K.

F205.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

[F21Meaning of “relevant supplies”]U.K.

[F216.For the purposes of this Group “relevant supplies” means supplies made on or after 1st April 2027.]

Textual Amendments

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