Value Added Tax Act 1994 (c. 23)

SCHEDULES

F1 SCHEDULE 7A U.K. CHARGE AT REDUCED RATE

Textual Amendments

F1 Sch. 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 2 U.K. THE GROUPS

Modifications etc. (not altering text)

C1 Sch. 7A Pt. 2 modified (30.6.2008) by The Value Added Tax (Reduced Rate) (Smoking Cessation Products) Order 2008 (S.I. 2008/1410), arts. 1-3

Group 7 — [F2 RESIDENTIAL RENOVATIONS AND ALTERATIONS] U.K.

Textual Amendments

F2 Sch. 7A Pt. 2 Group 7 Title substituted (1.6.2002) by virtue of The Value Added Tax (Reduced Rate) Order 2002 (S.I. 2002/1100), art. 5(a)

Meaning of “alteration” and “qualifying residential premises” U.K.

[F3 2  

(1) For the purposes of this Group—

• “alteration” includes extension;

• “qualifying residential premises” means—

  (a)

  a single household dwelling,

  (b)

  a multiple occupancy dwelling, or

  (c)

  a building, or part of a building, which, when it was last lived in, was used for a relevant residential purpose.

(2) Where a building, when it was last lived in, formed part of a relevant residential unit then, to the extent that it would not be so regarded otherwise, the building shall be treated as having been used for a relevant residential purpose.

(3) A building forms part of a relevant residential unit at any time when—

(a) it is one of a number of buildings on the same site, and

(b) the buildings are used together as a unit for a relevant residential purpose.

(4) The following expressions have the same meaning in this Group as they have in Group 6—

• “multiple occupancy dwelling”(paragraph 4(2) of the Notes to that Group);

• “single household dwelling”(paragraph 4(1) of the Notes);

• “use for a relevant residential purpose”(paragraph 6 of the Notes).]

Textual Amendments

F3 Sch. 7A Pt. 2 Group 7 Note 2 substituted (1.6.2002) by The Value Added Tax (Reduced Rate) Order 2002 (S.I. 2002/1100), art. 5(d)