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The Value Added Tax (Reduced Rate) (Energy-Saving Materials) Order 2019
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- UK Statutory Instruments
- 2019 No. 958
- Article 4
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Amendment of Group 2 of Schedule 7A to the Value Added Tax Act 1994
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4. After “NOTES” (and before the italic heading “Meaning of energy-saving materials”) insert—
“Restriction on item 3
A1.—(1) Item 3 does not apply to a supply so far as relating to the energy-saving materials installed if the open market value of the supply of the materials exceeds 60% of the cost of the total supply to the person to whom it is made.
(2) In this Note, the reference to cost is to cost net of VAT.”
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