- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
There are currently no known outstanding effects for the The Value Added Tax (Installation of Energy-Saving Materials) Order 2022, Section 7.
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
7.—(1) Schedule 8 (zero-rating) is amended as follows.
(2) In the table in Part 1 (index), at the appropriate place insert—
“Energy-saving materials: installation in England and Wales and Scotland from 1 April 2022 to 31 March 2027 | Group 23” |
(3) In Schedule 8, in Part 2 (the Groups), at the end insert —
“GROUP 23: INSTALLATION OF ENERGY-SAVING MATERIALS IN ENGLAND AND WALES AND SCOTLAND FROM 1 APRIL 2022 TO 31 MARCH 2027
Item No
1. Relevant supplies of services of installing energy-saving materials in residential accommodation in England and Wales and Scotland.
2. Relevant supplies of energy-saving materials by a person who installs those materials in residential accommodation in England and Wales and Scotland.
NOTES:
Meaning of “energy-saving materials”
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;
(f)wind turbines;
(g)water turbines;
(h)ground source heat pumps;
(i)air source heat pumps;
(j)micro combined heat and power units;
(k)boilers designed to be fuelled solely by wood, straw or similar vegetal matter.
Meaning of “residential accommodation”
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 in Schedule 7A (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 in Schedule 7A.
Meaning of “relevant supplies”
3. For the purposes of this Group “relevant supplies” means supplies made on or after 1 April 2022 and before 1 April 2027.”.
Commencement Information
I1Art. 7 in force at 1.4.2022, see art. 2
Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.
Rhychwant ddaearyddol: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Dangos Llinell Amser Newidiadau: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Mae Memoranda Esboniadol yn nodi datganiad byr o ddiben Offeryn Statudol ac yn rhoi gwybodaeth am ei amcan polisi a goblygiadau polisi. Maent yn ceisio gwneud yr Offeryn Statudol yn hygyrch i ddarllenwyr nad oes ganddynt gymhwyster cyfreithiol, ac maent yn cyd-fynd ag unrhyw Offeryn Statudol neu Offeryn Statudol Drafft a gyflwynwyd ger bron y Senedd o Fehefin 2004 ymlaen.
Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:
liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys