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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
Modifications etc. (not altering text)
C1Sch. 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
Textual Amendments
F2Sch. 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)
3[F5(1)Item 1 or 2 does not apply to a supply unless—
(a)the first empty home condition is satisfied, or
(b)if the premises are a single household dwelling, either of the empty home conditions is satisfied.]
[F6(2)The first “empty home condition” is that neither—
(a)the premises concerned, nor
(b)where those premises are a building, or part of a building, which, when it was last lived in, formed part of a relevant residential unit, any of the other buildings that formed part of the unit,
have been lived in during the period of [F42 years] ending with the commencement of the relevant works.]
(3)The second “empty home condition” is that—
(a)the dwelling was not lived in during a period of at least [F42 years];
(b)the person, or one of the persons, whose beginning to live in the dwelling brought that period to an end was a person who (whether alone or jointly with another or others) acquired the dwelling at a time—
(i)no later than the end of that period, and
(ii)when the dwelling had been not lived in for at least [F42 years];
(c)no works by way of renovation or alteration were carried out to the dwelling during the period of [F42 years] ending with the acquisition;
(d)the supply is made to a person who is—
(i)the person, or one of the persons, whose beginning to live in the property brought to an end the period mentioned in paragraph (a), and
(ii)the person, or one of the persons, who acquired the dwelling as mentioned in paragraph (b); and
(e)the relevant works are carried out during the period of one year beginning with the day of the acquisition.
(4)In this paragraph “the relevant works” means—
(a)where the supply is of the description set out in item 1, the works that constitute the services supplied;
(b)where the supply is of the description set out in item 2, the works by which the materials concerned are incorporated in [F7the premises concerned or their immediate site].
(5)In sub-paragraph (3), references to a person acquiring a dwelling are to that person having a major interest in the dwelling granted, or assigned, to him for a consideration.
Textual Amendments
F3Words in Sch. 7A Pt. 2 Group 7 Note 3 heading substituted (1.6.2002) by The Value Added Tax (Reduced Rate) Order 2002 (S.I. 2002/1100), art. 5(e)(i)
F4Words in Sch. 7A Pt. 2 Group 7 Note 3 substituted (1.1.2008) by The Value Added Tax (Reduced Rate) (No. 2) Order 2007 (S.I. 2007/3448), arts. 1, 3, 4
F5Sch. 7A Pt. 2 Group 7 Note 3(1) substituted (1.6.2002) by The Value Added Tax (Reduced Rate) Order 2002 (S.I. 2002/1100), art. 5(e)(ii)
F6Sch. 7A Pt. 2 Group 7 Note 3(2) substituted (1.6.2002) by The Value Added Tax (Reduced Rate) Order 2002 (S.I. 2002/1100), art. 5(e)(iii)
F7Words in Sch. 7A Pt. 2 Group 7 Note 3(4)(b) substituted (1.6.2002) by The Value Added Tax (Reduced Rate) Order 2002 (S.I. 2002/1100), art. 5(e)(iv)