VENSAV2040 | History of the reduced rate: change to the reduced rate Schedule in 2001
From HM Revenue & Customs · VAT Energy-Saving Materials and Grant-Funded Heating Supplies
Schedule A1 to the VAT Act 1994 was re-enacted as Schedule 7A to the VAT Act 1994 with effect from 1 November 2001. The scope of the reduced rates for installations of energy- saving materials and grant-funded installations of heating equipment was not affected.