SCHEDULES
F1F2SCHEDULE A1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Interpretation
F35
1
For the purposes of this paragraph—
a
“the Contributions and Benefits Act” means the Social Security Contributions and Benefits Act 1992 F4 ; and
b
“the Northern Ireland Act” means the Social Security Contributions and Benefits (Northern Ireland) Act 1992 F5 .
2
For the purposes of paragraph 1(1) above a person to whom a supply is made is “a qualifying person” if at the time of the supply he—
a
is aged 60 or over; or
b
is in receipt of one or more of the benefits mentioned in sub-paragraph (3) below.
3
The benefits referred to in sub-paragraph (2) above are as follows—
a
council tax benefit under Part VII of the Contributions and Benefits Act;
b
disability living allowance under Part III of the Contributions and Benefits Act or Part III of the Northern Ireland Act;
c
F6disabled person’s tax credit under Part VII of the Contributions and Benefits Act or Part VII of the Northern Ireland Act;
d
F7working families’ tax credit under Part VII of the Contributions and Benefits Act or Part VII of the Northern Ireland Act;
e
housing benefit under Part VII of the Contributions and Benefits Act or Part VII of the Northern Ireland Act;
f
g
income support under Part VII of the Contributions and Benefits Act or Part VII of the Northern Ireland Act;
h
disablement pension under Part V of the Contributions and Benefits Act or Part V of the Northern Ireland Act, which is payable at the increased rate provided for under section 104 (constant attendance allowance) of the Act concerned; and
i
war disablement pension under the Naval, Military and Air Forces Etc. (Disablement and Death) Service Pensions Order 1983 F10 , which is payable at the increased rate provided for under article 14 (constant attendance allowance) or article 26A (mobility supplement) of that Order.
F113A
For the purposes of paragraph 1(1)(aa) and (ab) above “ 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.
3B
For the purposes of paragraph 1(1)(aa) and (ab) above “ use for a relevant charitable purpose ” means use by a charity in either or both of the following ways, namely—
a
otherwise than in the course or furtherance of a business;
b
as a village hall or similarly in providing social or recreational facilities for a local community.
4
F12For the purposes of paragraph 1(1)(aa) and (ab) above “List A 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 F13(including thermostatic radiator valves);
d
hot water system controls.
F14e
solar panels;
F15f
wind turbines;
g
water turbines.
F164A
For the purposes of paragraph 1(1)(b) and (c) above “ List B energy-saving materials ” 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.
4B
For the purposes of paragraph 1(1)(j) and (k) above, “ 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.
5
For the purposes of F17paragraph 1 above a scheme is a “relevant scheme” if it is one which—
a
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, and
b
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—
i
by the Secretary of State,
ii
by the European Community,
iii
under an arrangement approved by the Director General of Electricity Supply, the Director General of Electricity Supply for Northern Ireland or the Director General of Gas Supply, or
iv
by a local authority F18 .
Sch. A1 repealed (with effect in relation to supplies made, and acquisitions and importations taking place on or after 1.11.2001) by 2001 c. 9, ss. 99(3), 110, Sch. 33 Pt. III(1) Note 2