SCHEDULE 7A CHARGE AT REDUCED RATE
Part 2 THE GROUPS
Group 2 — Installation of energy-saving materials
NOTES:
1
Supplies of services of installing energy-saving materials in—
(a)
residential accommodation, or
(b)
a building intended for use solely for a relevant charitable purpose.
2
Supplies of energy-saving materials by a person who installs those materials in—
(a)
residential accommodation, or
(b)
a building intended for use solely for a relevant charitable purpose.
NOTES:
Meaning of “energy-saving materials”
1
For the purposes of this Group “energy-saving materials” means any of the following—
(a)
insulation for walls, floors, ceilings, roofs or lofts or for water tanks, pipes or other plumbing fittings;
(b)
draught stripping for windows and doors;
(c)
central heating system controls (including thermostatic radiator valves);
(d)
hot water system controls;
(e)
solar panels;
(f)
wind turbines;
(g)
water turbines.
Meaning of “residential accommodation”
2
(1)
For the purposes of this Group “residential accommodation” means—
(a)
a building, or part of a building, that consists of a dwelling or a number of dwellings;
(b)
a building, or part of a building, used for a relevant residential purpose;
(c)
a caravan used as a place of permanent habitation; or
(d)
a houseboat.
(2)
For the purposes of this Group “use for a relevant residential purpose” has the same meaning as it has for the purposes of Group 1 (see paragraph 7(1) of the Notes to that Group).
(3)
In sub-paragraph (1)(d) “houseboat” has the meaning given by paragraph 7(3) of the Notes to Group 1.
Meaning of “use for a relevant charitable purpose”
3
For the purposes of this Group “use for a relevant charitable purpose” means use by a charity in either or both of the following ways, namely—
(a)
otherwise than in the course or furtherance of a business;
(b)
as a village hall or similarly in providing social or recreational facilities for a local community.