1

The supply of services of installing energy-saving materials in residential accommodation, where the energy-saving materials are not supplied by the person supplying the services.

2

The supply of services of installing energy-saving materials in residential accommodation, including the energy-saving materials installed, where—

a

the supply is made to a qualifying person and the residential accommodation is the qualifying person’s sole or main residence,

b

the supply is made to a relevant housing association, or

c

the residential accommodation is a building, or part of a building, used solely for a relevant residential purpose.

3

The supply, in a case not falling within item 2, of services of installing energy-saving materials in residential accommodation, including the energy-saving materials installed (but see Note A1).