Search Legislation

The Value Added Tax (Reduced Rate) Order 1998

 Help about what version

What Version

  • Latest available (Revised)
  • Original (As made)
 Help about opening options

Opening Options

More Resources

Status:

This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

3.  For sub-paragraph (1) of paragraph 1 there shall be substituted—

(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;

(b)supplies to a qualifying person of any services of installing energy-saving materials in the qualifying person’s sole or main residence; and

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

(1A) A supply to which sub-paragraph (1)(b) or (c) above applies is a supply falling within this paragraph only to the extent that the consideration for it is or is to be funded by a grant made under a relevant scheme.

(1B) Where a grant is made under a relevant scheme in order to fund a supply of a description falling within sub-paragraph (1)(b) or (c) above (“the relevant supply”) and also to fund a supply to which neither of those sub-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.

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources