Value Added Tax Act 1994

[F1GROUP 23U.K.INSTALLATION OF ENERGY-SAVING MATERIALS IN ENGLAND AND WALES AND SCOTLAND FROM 1 APRIL 2022 TO 31 MARCH 2027 [F2, and in Northern Ireland from 1st May 2023 to 31st March 2027]

Textual Amendments

Item NoU.K.

1.U.K.Relevant supplies of services of installing energy-saving materials in residential accommodation F3....

Textual Amendments

2.U.K.Relevant supplies of energy-saving materials by a person who installs those materials in residential accommodation F4....

NOTES:

Meaning of “energy-saving materials”

Textual Amendments

1.U.K.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 —U.K.

(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.U.K.For the purposes of this Group “relevant supplies” means supplies made [F5—

(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]].

Textual Amendments