Value Added Tax Act 1994

The supplies U.K.

1 [F1 (1) Subject to the following provisions of this Schedule, the supplies falling within this paragraph are—

(a) supplies for qualifying use of—

(i) coal, coke, or other solid substances held out for sale solely as fuel;

(ii) coal gas, water gas, producer gases or similar gases;

(iii) petroleum gases, or other gaseous hydrocarbons, whether in a gaseous or liquid state;

(iv) fuel oil, gas oil or kerosene; or

(v) electricity, heat or air-conditioning;

[F2 (aa) supplies of services of installing List A energy-saving materials in residential accommodation or in a building intended for use solely for a relevant charitable purpose;

(ab) supplies of List A energy-saving materials by a person who installs those materials in residential accommodation or a building intended for use solely for a relevant charitable purpose;]

(b) supplies to a qualifying person of any services of installing [F3 List B] energy-saving materials in the qualifying person’s sole or main residence; F4 . . .

(c) supplies of [F3 List B] energy-saving materials made to a qualifying person by a person who installs those materials in the qualifying person’s sole or main residence.

[F5 (d) supplies to a qualifying person of services of connecting, or reconnecting, a mains gas supply to the qualifying person’s sole or main residence;

(e) supplies of goods made to a qualifying person by a person connecting, or reconnecting, a mains gas supply to the qualifying person’s sole or main residence, being goods whose installation is necessary for the connection, or reconnection, of the mains gas supply;

(f) supplies to a qualifying person of services of installing, maintaining or repairing a central heating system in the qualifying person’s sole or main residence;

(g) supplies of goods made to a qualifying person by a person installing, maintaining or repairing a central heating system in the qualifying person’s sole or main residence, being goods whose installation is necessary for the installation, maintenance or repair of the central heating system;

(h) supplies consisting in the leasing of goods that form the whole or part of a central heating system installed in the sole or main residence of a qualifying person;

(i) supplies of goods that form the whole or part of a central heating system installed in a qualifying person’s sole or main residence and that, immediately before being supplied, were goods leased under arrangements such that the consideration for the supplies consisting in the leasing of the goods was, in whole or in part, funded by a grant made under a relevant scheme;

(j) supplies to a qualifying person of services of installing qualifying security goods in the qualifying person’s sole or main residence; and

(k) supplies of qualifying security goods made to a qualifying person by a person who installs those goods in the qualifying person’s sole or main residence.]

[F6 (1A) A supply to which any of paragraphs (b) to (k) of sub-paragraph (1) above applies is a supply falling within this paragraph only to the extent that the consideration for it—

(a) is, or is to be, funded by a grant made under a relevant scheme; or

(b) in the case of a supply to which paragraph (i) of that sub-paragraph applies—

(i) is, or is to be, funded by such a grant, or

(ii) is a payment becoming due only by reason of the termination (whether by the passage of time or otherwise) of the leasing of the goods in question.]

(1B) Where a grant is made under a relevant scheme in order to fund a supply of a description falling within [F7 any of paragraphs (b) to (k) of sub-paragraph (1)] above (“the relevant supply”) and also to fund a supply to which [F8 none of those paragraphs] applies (“the non-relevant supply”) then the proportion of the grant that is to be attributed, for the purposes of sub-paragraph (1A) above, to the relevant supply shall be the same proportion as the consideration reasonably attributable to that supply bears to the consideration for that supply and for the non-relevant supply.]

(2) In this paragraph “qualifying use” means—

(a) domestic use; or

(b) use by a charity otherwise than in the course or furtherance of a business.

(3) Where there is a supply of goods partly for qualifying use and partly not—

(a) if at least 60 per cent. of the goods are supplied for qualifying use, the whole supply shall be treated as a supply for qualifying use; and

(b) in any other case, an apportionment shall be made to determine the extent to which the supply is a supply for qualifying use.

[F9 (4) The supplies falling within this paragraph also include supplies of women’s sanitary protection products.]

[F10 (5) The supplies falling within this paragraph also include supplies of children’s car seats.]

[F11 (6) The supplies falling within this paragraph also include—

(a) the supply, in the course of a qualifying conversion, of qualifying services related to the conversion;

(b) the supply of building materials if—

(i) the materials are supplied by a person who, in the course of a qualifying conversion, is supplying qualifying services related to the conversion, and

(ii) those services include the incorporation of the materials in the building concerned or its immediate site.

(7) The supplies falling within this paragraph also include—

(a) the supply, in the course of the renovation or alteration of a single household dwelling, of qualifying services related to the renovation or alteration;

(b) the supply of building materials if—

(i) the materials are supplied by a person who, in the course of the renovation or alteration of a single household dwelling, is supplying qualifying services related to the renovation or alteration, and

(ii) those services include the incorporation of the materials in the dwelling concerned or its immediate site.

(8) Sub-paragraph (9) below applies where a supply of services is only in part a supply to which sub-paragraph (6)(a) or (7)(a) above applies.

(9) The supply, to the extent that it is one to which paragraph (a) of sub-paragraph (6) or (7) above applies, is to be taken to be a supply to which that paragraph applies; and an apportionment may be made to determine that extent.]

Textual Amendments

F1 Sch. A1 para. 1(1)(1A)(1B) substituted (1.7.1998) for sub-para. (1) by S.I. 1998/1375, arts. 1, 3

F2 Sch. A1 para. 1(1)(aa)(ab) inserted (28.7.2000) by 2000 c. 17, s. 135, Sch. 35 para. 2(2)

F3 Words in Sch. A1 para. 1(1)(b)(c) inserted (28.7.2000) by 2000 c. 17, s. 135, Sch. 35 para. 2(3)

F4 Word in Sch. A1 para. 1(1)(b) repealed (28.7.2000) by 2000 c. 17, s. 156, Sch. 40 Pt. IV

F5 Sch. A1 para. 1(1)(d)-(k) inserted (28.7.2000) by 2000 c. 17, s. 135, Sch. 35 para. 2(4)

F6 Sch. A1 para. 1(1A) substituted (28.7.2000) by 2000 c. 17, s. 135, Sch. 35 para. 3

F7 Words in Sch. A1 para. 1(1B) substituted (28.7.2000) by 2000 c. 17, s. 135, Sch. 35 para. 4(a)

F8 Words in Sch. A1 para. 1(1B) substituted (28.7.2000) by 2000 c. 17, s. 135, Sch. 35 para. 4(b)

F9 Sch. A1 para. 1(4) inserted (1.1.2001) by S.I. 2000/2954, art. 3

F10 Sch. A1 para. 1(5) inserted (11.5.2001 with effect as mentioned in s. 96(3) of the amending Act) by 2001 c. 9, s. 96(1)

F11 Sch. A1 para. 1(6)-(9) inserted (11.5.2001 with effect as mentioned in s. 97(3) of the amending Act) by 2001 c. 9, s. 97(1)