SCHEDULES

F1SCHEDULE 7AU.K. CHARGE AT REDUCED RATE

Textual Amendments

F1Sch. 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

Part 2U.K. THE GROUPS

Modifications etc. (not altering text)

C2Sch. 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 2 — Installation of energy-saving materials [F2from 1st April 2027]U.K.

Textual Amendments

[F31U.K.Relevant supplies of services of installing energy-saving materials in [F4—]

(a)residential accommodation, or

(b)a building intended for use solely for a relevant charitable purpose.]

Textual Amendments

[F32.U.K.Relevant supplies of energy-saving materials by a person who installs those materials in [F5—]

(a)residential accommodation, or

(b)a building intended for use solely for a relevant charitable purpose.]

Textual Amendments

F63.U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

NOTES:

F7...U.K.

F7A1.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Meaning of “energy-saving materials”U.K.

1[F8(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;

[F9(f)wind turbines;

(g)water turbines;]

F10(f). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F10(g). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F11(h)ground source heat pumps;]

[F12(i) micro combined heat and power units. air source heat pumps;

[F13(ia)water source heat pumps;]

(j)micro combined heat and power units;]

[F14(k)boilers designed to be fuelled solely by wood, straw or similar vegetal matter.]

[F15(l)electrical storage batteries within sub-paragraph (2);

(m)smart diverters.]

[F16(2)An electrical storage battery is within this sub-paragraph if it is intended for use solely for storing energy converted from electricity that was—

(a)supplied to the residential accommodation or building in question, or

(b)generated by a microgeneration system.

(3)In sub-paragraph (2), “supplied” is to be construed in accordance with Part 1 of the Electricity Act 1989 (see section 64(1) of that Act).

(4)In sub-paragraph (1)(m), “smart diverter” means a device capable of automatically diverting electricity generated by a microgeneration system to one or more appliances, in particular circumstances.

(5)In sub-paragraphs (2) and (4), “microgeneration system” means equipment—

(a)that generates electricity, and

(b)that is itself an energy-saving material for the purposes of this Group.]

Textual Amendments

F8Sch. 7A Pt. 2 Group 2 Notes para. 1 renumbered as Sch. 7A Pt. 2 Group 2 Notes para. 1(1) (1.2.2024) by The Value Added Tax (Installation of Energy-Saving Materials) Order 2024 (S.I. 2024/24), arts. 1(2), 2(3)(a)

F10Sch. 7A Pt. 2 Group 2 Note 1(f)(g) omitted (1.10.2019) by virtue of The Value Added Tax (Reduced Rate) (Energy-Saving Materials) Order 2019 (S.I. 2019/958), arts. 1(1), 5 (with art. 1(2))

F11Sch. 7A Pt. 2 Group 2 Note 1(h) inserted (1.6.2004) by The Value Added Tax (Reduced Rate) Order 2004 (S.I. 2004/777), arts. 1, 3

F12Sch. 7A Pt. 2 Group 2 Note 1(i)(j) inserted (7.4.2005) by The Value Added Tax (Reduced Rate) Order 2005 (S.I. 2005/726, arts. 1, 3

F14Sch. 7A Pt. 2 Group 2 Note 1(k) inserted (1.1.2006) by The Value Added Tax (Reduced Rate) (No. 2) Order 2005 (S.I. 2005/3329), arts. 1, 3

Installation of heat pumpsU.K.

[F171AFor the purposes of item 1, “installing energy-saving materials” includes carrying out groundworks, or dredging a body of water, in order to install pipework or other equipment necessary for the operation of a ground source heat pump or a water source heat pump.]

Textual Amendments

Meaning of “residential accommodation”U.K.

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”U.K.

[F183For the purposes of this Group a building is used “for a relevant charitable purpose” if it is used by a charity—

(a)otherwise than in the course or furtherance of a business, or

(b)as a village hall or similarly in providing social or recreational facilities for a local community.]

Textual Amendments

Meaning of “use for a relevant charitable purpose”U.K.

F193. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F19Sch. 7A Pt. 2 Group 2 Note 3 omitted (with effect in accordance with s. 193(4) of the amending Act) by virtue of Finance Act 2013 (c. 29), s. 193(3)

F20...U.K.

F204.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F21...U.K.

F215.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

[F22Meaning of “relevant supplies”]U.K.

[F226.For the purposes of this Group “relevant supplies” means supplies made on or after 1st April 2027.]

Textual Amendments