Value Added Tax Act 1994

Valid from 11/05/2001

1U.K.Supplies to a qualifying person of any services of installing heating appliances in the qualifying person’s sole or main residence.

Valid from 11/05/2001

2U.K.Supplies of heating appliances made to a qualifying person by a person who installs those appliances in the qualifying person’s sole or main residence.

Valid from 11/05/2001

3U.K.Supplies to a qualifying person of services of connecting, or reconnecting, a mains gas supply to the qualifying person’s sole or main residence.

Valid from 11/05/2001

4U.K.Supplies of goods made to a qualifying person by a person connecting, or reconnecting, a mains gas supply to the qualifying person’s sole or main residence, being goods whose installation is necessary for the connection, or reconnection, of the mains gas supply.

Valid from 11/05/2001

5U.K.Supplies to a qualifying person of services of installing, maintaining or repairing a central heating system in the qualifying person’s sole or main residence.

Valid from 11/05/2001

6U.K.Supplies of goods made to a qualifying person by a person installing, maintaining or repairing a central heating system in the qualifying person’s sole or main residence, being goods whose installation is necessary for the installation, maintenance or repair of the central heating system.

Valid from 11/05/2001

7U.K.Supplies consisting in the leasing of goods that form the whole or part of a central heating system installed in the sole or main residence of a qualifying person.

Valid from 11/05/2001

8U.K.Supplies of goods that form the whole or part of a central heating system installed in a qualifying person’s sole or main residence and that, immediately before being supplied, were goods leased under arrangements such that the consideration for the supplies consisting in the leasing of the goods was, in whole or in part, funded by a grant made under a relevant scheme.

Valid from 01/06/2002

[F28AU.K.Supplies to a qualifying person of services of installing, maintaining or repairing a renewable source heating system in the qualifying person’s sole or main residence.

Valid from 01/06/2002

8BU.K.Supplies of goods made to a qualifying person by a person installing, maintaining or repairing a renewable source heating system in the qualifying person’s sole or main residence, being goods whose installation is necessary for the installation, maintenance or repair of the system.]

Valid from 11/05/2001

9U.K.Supplies to a qualifying person of services of installing qualifying security goods in the qualifying person’s sole or main residence.

Valid from 11/05/2001

10U.K.Supplies of qualifying security goods made to a qualifying person by a person who installs those goods in the qualifying person’s sole or main residence.

NOTES:

Valid from 11/05/2001

Supply only included so far as grant-fundedU.K.

1(1)Each of items 1 to 7, 9 and 10 applies to a supply only to the extent that the consideration for the supply is, or is to be, funded by a grant made under a relevant scheme.

(2)Item 8 applies to a supply only to the extent that the consideration for the supply—

(a)is, or is to be, funded by a grant made under a relevant scheme; or

(b)is a payment becoming due only by reason of the termination (whether by the passage of time or otherwise) of the leasing of the goods in question.

Valid from 11/05/2001

Meaning of “relevant scheme”U.K.

2(1)For the purposes of this Group a scheme is a “relevant scheme” if it is one which satisfies the conditions specified in this paragraph.

(2)The first condition is that the scheme has as one of its objectives the funding of the installation of energy-saving materials in the homes of any persons who are qualifying persons.

(3)The second condition is that the scheme disburses, whether directly or indirectly, its grants in whole or in part out of funds made available to it in order to achieve that objective—

(a)by the Secretary of State,

(b)by the Scottish Ministers,

(c)by the National Assembly for Wales,

(d)by a Minister (within the meaning given by section 7(3) of the Northern Ireland Act 1998 (c. 47)) or a Northern Ireland department,

(e)by the European Community,

(f)under an arrangement approved by the Gas and Electricity Markets Authority,

(g)under an arrangement approved by the Director General of Electricity Supply for Northern Ireland, or

(h)by a local authority.

(4)The reference in sub-paragraph (3)(f) to an arrangement approved by the Gas and Electricity Markets Authority includes a reference to an arrangement approved by the Director General of Electricity Supply, or the Director General of Gas Supply, before the transfer (under the Utilities Act 2000 (c. 27)) of his functions to the Authority.

Valid from 11/05/2001

Apportionment of grants that also cover other suppliesU.K.

3Where a grant is made under a relevant scheme in order—

(a)to fund a supply of a description to which any of items 1 to 10 applies (“the relevant supply”), and

(b)also to fund a supply to which none of those items applies (“the non-relevant supply”),

the proportion of the grant that is to be attributed, for the purposes of paragraph 1, to the relevant supply shall be the same proportion as the consideration reasonably attributable to that supply bears to the consideration for that supply and for the non-relevant supply.

Valid from 11/05/2001

Meaning of “heating appliances”U.K.

4For the purposes of items 1 and 2 “heating appliances” means any of the following—

(a)gas-fired room heaters that are fitted with thermostatic controls;

(b)electric storage heaters;

(c)closed solid fuel fire cassettes;

(d)electric dual immersion water heaters with foam-insulated hot water tanks;

(e)gas-fired boilers;

(f)oil-fired boilers;

(g)radiators.

Valid from 01/06/2002

Meaning of “central heating system”U.K.

[F34AFor the purposes of items 5 to 8 “central heating system” includes a system which generates electricity.

Valid from 01/06/2002

Meaning of “renewable source heating system”U.K.

4BFor the purposes of items 8A and 8B “renewable source heating system” means a space or water heating system which uses energy from—

(a)renewable sources, including solar, wind and hydroelectric power, or

(b)near renewable resources, including ground and air heat.]

Valid from 11/05/2001

Meaning of “qualifying security goods”U.K.

5For the purposes of items 9 and 10 “qualifying security goods” means any of the following—

(a)locks or bolts for windows;

(b)locks, bolts or security chains for doors;

(c)spy holes;

(d)smoke alarms.