SCHEDULES
F1SCHEDULE 7A CHARGE AT REDUCED RATE
Annotations:
Amendments (Textual)
C1C2Part 2 THE GROUPS
Annotations:
Modifications etc. (not altering text)
C1
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
C2
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 3 — Grant-funded installation of heating equipment or security goods or connection of gas supply
4BF2Meaning of “renewable source heating system”
For the purposes of items 8A and 8B “renewable source heating system” means a space or water heating system which uses energy from—
a
renewable sources, including solar, wind and hydroelectric power, or
b
near renewable resources, including ground and air heat.
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