Version Superseded: 01/06/2004
Point in time view as at 01/01/2004. This version of this provision has been superseded.
There are currently no known outstanding effects for the Value Added Tax Act 1994, Paragraph 1.
1For 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.
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