SCHEDULES
F1SCHEDULE 7A CHARGE AT REDUCED RATE
C1C2Part 2 THE GROUPS
Sch. 7A Pt. 2 modified (30.6.2008) by The Value Added Tax (Reduced Rate) (Smoking Cessation Products) Order 2008 (S.I. 2008/1410), arts. 1-3
Sch. 7A Pt. 2 modifications by 2020 SI 728, art. 4 continued (with effect in accordance with s. 93(5)-(10) of the amending Act) by Finance Act 2021 (c. 26), s. 93(1)
Group 7 — F2RESIDENTIAL RENOVATIONS AND ALTERATIONS
Sch. 7A Pt. 2 Group 7 Title substituted (1.6.2002) by virtue of The Value Added Tax (Reduced Rate) Order 2002 (S.I. 2002/1100), art. 5(a)
3AF3Items 1 and 2 apply to related garage works
1
For the purposes of this Group a renovation or alteration of any premises includes any garage works related to the renovation or alteration.
2
In this paragraph “garage works” means—
a
the construction of a garage,
b
the conversion of a building, or of a part of a building, that results in a garage, or
c
the renovation or alteration of a garage.
3
For the purposes of sub-paragraph (1), garage works are “related” to a renovation or alteration if—
a
they are carried out at the same time as the renovation or alteration of the premises concerned, and
b
the garage is intended to be occupied with the premises.
Sch. 7A inserted (11.5.2001 with effect as mentioned in s. 99(7)(a) of the amending Act) by 2001 c. 9, s. 99(5)(7)(a), Sch. 31 Pt. 1 para. 1