- Latest available (Revised)
- Original (As made)
This is the original version (as it was originally made).
7.—(1) Schedule 8 (zero-rating) is amended as follows.
(2) In the table in Part 1 (index), at the appropriate place insert—
“Energy-saving materials: installation in England and Wales and Scotland from 1 April 2022 to 31 March 2027 | Group 23” |
(3) In Schedule 8, in Part 2 (the Groups), at the end insert —
“GROUP 23: INSTALLATION OF ENERGY-SAVING MATERIALS IN ENGLAND AND WALES AND SCOTLAND FROM 1 APRIL 2022 TO 31 MARCH 2027
Item No
1. Relevant supplies of services of installing energy-saving materials in residential accommodation in England and Wales and Scotland.
2. Relevant supplies of energy-saving materials by a person who installs those materials in residential accommodation in England and Wales and Scotland.
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 on or after 1 April 2022 and before 1 April 2027.”.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: