SCHEDULES

SCHEDULE 8 Zero-rating

C1C2F2F3F1Part II The Groups

Annotations:
Amendments (Textual)
F2

Sch. 8 Pt. 2 Group 19 inserted (with effect in accordance with s. 126(5)(6) of the amending Act) by Finance Act 2016 (c. 24), s. 126(4); S.I. 2020/1642, reg. 3

F3

Sch. 8 Pt. II Group 21 inserted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 3 para. 16(3) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

F1

Words in Sch. 8 Pt. II substituted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 8 (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

Modifications etc. (not altering text)
C1

Sch. 8 Group 12 Note (2D)(i) is revoked (7.12.15) as it appears in the inserting provision (S.I. 2009/2972, art. 6) by The National Health Service (General Medical Services Contracts) Regulations 2015 (S.I. 2015/1862), regs. 1(2), 98, Sch. 5 Table

C2

Sch. 8 Pt. II modified (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by 2018 c. 22, Sch. 7 para. 158(6) (as inserted by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 1 para. 10(6) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9)

F4GROUP 23INSTALLATION OF ENERGY-SAVING MATERIALS IN ENGLAND AND WALES AND SCOTLAND FROM 1 APRIL 2022 TO 31 MARCH 2027 F5, and in Northern Ireland from 1st May 2023 to 31st March 2027

Annotations:
Amendments (Textual)

Item No

1

Relevant supplies of services of installing energy-saving materials in residential accommodation F6....

2

Relevant supplies of energy-saving materials by a person who installs those materials in residential accommodation F7....

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;

h

ground source heat pumps;

i

air source heat pumps;

j

micro combined heat and power units;

k

boilers designed to be fuelled solely by wood, straw or similar vegetal matter.

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 in Schedule 7A (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 in Schedule 7A.

Meaning of “relevant supplies”

3

For the purposes of this Group “relevant supplies” means supplies made F8—

a

where the residential accommodation is in England, Wales or Scotland, on or after 1st April 2022 and before 1st April 2027; and

b

where the residential accommodation is in Northern Ireland, on or after 1st May 2023 and before 1st April 2027.