Section 193 | Reduced rate for energy-saving materials

(1)Group 2 (installation of energy-saving materials) of Part 2 of Schedule 7A to VATA 1994 (reduced rate supplies of goods and services) is amended as follows.

(2)For items 1 and 2 substitute—

1Supplies of services of installing energy-saving materials in residential accommodation.

2Supplies of energy-saving materials by a person who installs those materials in residential accommodation.

(3)Omit Note 3 (meaning of “use for a relevant charitable purpose”).

(4)The amendments made by this section have effect in relation to supplies made on or after 1 August 2013.