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Official guidance
VAT Energy-Saving Materials and Grant-Funded Heating Supplies

VENSAV2000 · History of the reduced rate

  • VENSAV2010 · Introduction of the relief in 1998
  • VENSAV2020 · Extension of relief in 2000
  • VENSAV2030 · Grant-funded installation of heating systems measures and qualifying security goods
  • VENSAV2040 · Change to the reduced rate Schedule in 2001
  • VENSAV2050 · Further extension of relief in 2002
  • VENSAV2060 · Scope of relief restricted in 2013
  • VENSAV2070 · Scope of the relief restricted in 2019 (overview)
  • VENSAV2080 · Introduction of the time-limited zero rate of VAT and a reversal of the 2019 restrictions in Great Britain
  1. History of the reduced rate: contents
  2. History of the reduced rate: change to the reduced rate Schedule in 2001

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.

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