- Latest available (Revised)
- Original (As made)
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
Statutory Instruments
VALUE ADDED TAX
Made
5th December 2005
Laid before the House of Commons
5th December 2005
Coming into force
1st January 2006
The Treasury make the following Order in exercise of the powers conferred on them by sections 29A and 96(9) of the Value Added Tax Act 1994(1):
1. This Order may be cited as the Value Added Tax (Reduced Rate) (No. 2) Order 2005 and comes into force on 1st January 2006.
2. Group 2 of Part 2 of Schedule 7A to the Value Added Tax Act 1994(2) is amended as follows.
3. In paragraph 1 of the Notes after paragraph (j) insert—
“(k)boilers designed to be fuelled solely by wood, straw or similar vegetal matter.”.
Tom Watson
Joan Ryan
Two of the Lords Commissioners of Her Majesty’s Treasury
5th December 2005
(This note is not part of the Order)
This Order, which comes into force on 1st January 2006, amends Group 2 of Part 2 of Schedule 7A to the Value Added Tax Act 1994 (“Group 2”). Part 2 of Schedule 7A contains the Groups of supplies of goods and services that are subject to the reduced rate of VAT of 5%.
Article 3 of the Order amends Group 2 (installation of energy-saving materials). Paragraph (k) is added to the list in paragraph 1 of the Notes to extend the reduced rate to supplies of the services of installing boilers fuelled solely by wood, straw or similar vegetal matter in certain buildings and to supplies of the boilers so installed.
By virtue of items 1 and 2 of Group 2, the installation must be in residential accommodation or in a building intended for use solely for a relevant charitable purpose.
A full regulatory impact assessment of the effect that this instrument will have on the costs of businesses is available at www.hmrc.gov.uk.
1994 c. 23; section 29A was inserted by section 99(4) of the Finance Act 2001 (c. 9).
Schedule 7A was inserted by section 99(5) of, and Schedule 31 to, the Finance Act 2001. Schedule 7A applies in place of Schedule A1 in relation to supplies made, and acquisitions and importations taking place, on or after 1st November 2001. Group 2 of Schedule 7A has been amended by S.I. 2004/777 and S.I. 2005/726.
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: