Value Added Tax Act 1994

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

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)

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)