The Value Added Tax (Independence Payment) Order 2013

Amendments to the Value Added Tax Act 1994

2.  In Schedule 7A to the Value Added Tax Act 1994 (charge at reduced rate)(1), in Group 3 (grant-funded installation of heating equipment or security goods or connection of gas supply), in Note 6(2), after sub-paragraph (f) insert—

“(g) personal independence payment under Part 4 of the Welfare Reform Act 2012(2) or the corresponding provision having effect in Northern Ireland;

(h) armed forces independence payment under a scheme established under section 1 of the Armed Forces (Pensions and Compensation) Act 2004(3).”.

(1)

Schedule 7A was inserted by section 99(5) of, and Schedule 31 to, the Finance Act 2001. Group 3 was amended by S.I. 2002/1100 and Note 6 to Group 3 was amended by section 47 of, and paragraphs 47 and 48 of Schedule 3 to, the Tax Credits Act 2002 (c. 21).

(2)

2012 c. 5.

(3)

2004 c. 32.