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Value Added Tax Act 1994
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Part 1U.K. INDEX TO REDUCED-RATE SUPPLIES OF GOODS AND SERVICES
Modifications etc. (not altering text)
C1Sch. 7A Pt. 1 modifications by S.I. 2020/728, art. 3 continued (with effect in accordance with s. 93(5)-(10) of the amending Act) by Finance Act 2021 (c. 26), s. 93(1)
| [F1Cable-suspended passenger transport systems | Group 13] |
| [F2Caravans | Group 12] |
| Children’s car seats.................... | Group 5 |
| [F3Contraceptive products | Group 8] |
| [F4Course of catering | Group 14 ] |
| Domestic fuel or power.................... | Group 1 |
| [F5Installation of energy-saving materials from 1st April 2027] .................... | Group 2 |
| Heating equipment, security goods and gas supplies: grant-funded installation or connection.................... | Group 3 |
| [F4Holiday accommodation etc | Group 15 ] |
| [F6Installation of mobility aids for the elderly | Group 10] |
| Renovation and alteration of dwellings.................... | Group 7 |
| Residential conversions.................... | Group 6 |
| [F4Shows and certain other attractions | Group 16 ] |
| [F7Smoking cessation products | Group 11] |
| [F8Welfare advice or information | Group 9] |
| F9. . . | F9. . . |
Textual Amendments
F1Words in Sch. 7A Pt. 1 inserted (1.4.2013) by The Value Added Tax (Reduced Rate) (Cable-Suspended Passenger Transport Systems) Order 2013 (S.I. 2013/430), arts. 1, 2(2)
F2Words in Sch. 7A Pt. 1 inserted (6.4.2013) by Finance Act 2012 (c. 14), Sch. 26 paras. 6(2), 7(2)
F3Words in Sch. 7A Pt. 1 inserted (1.7.2006) by The Value Added Tax (Reduced Rate) Order 2006 (S.I. 2006/1472), arts. 1, 3(a)
F4Words in Sch. 7A Pt. 1 inserted (temp.) (15.7.2020) by virtue of The Value Added Tax (Reduced Rate) (Hospitality and Tourism) (Coronavirus) Order 2020 (S.I. 2020/728), arts. 1, 3 (with art. 2)
F5Words in Sch. 7A Pt. 1 table substituted (1.5.2023) by The Value Added Tax (Installation of Energy-Saving Materials) Order 2023 (S.I. 2023/376), arts. 1, 4(2)
F6Words in Sch. 7A Pt. 1 inserted (1.7.2007 with effect in relation to supplies made on or after that date) by The Value Added Tax (Reduced Rate) Order 2007 (S.I. 2007/1601), arts. 1(1)(2), 3(a))
F7Words in Sch. 7A Pt. 1 inserted (1.7.2007 with effect in relation to supplies made on or after that date but before 1.7.2008) by The Value Added Tax (Reduced Rate) Order 2007 (S.I. 2007/1601), arts. 1(1)(3), 3(b))
F8Words in Sch. 7A Pt. 1 inserted (1.7.2006) by The Value Added Tax (Reduced Rate) Order 2006 (S.I. 2006/1472), arts. 1, 3(b)
F9Words in Sch. 7A Pt. 1 omitted (with effect in accordance with s. 126(5)(6) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 126(2)(a)
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