Value Added Tax Act 1994 Schedule 7A, Part I

Index to reduced-rate supplies of goods and services

Schedule 7A, Part I provides an alphabetical index of the categories of goods and services that qualify for the reduced rate of VAT, directing the reader to the relevant Group within the Schedule for full details.

• The reduced rate of VAT applies to specific categories of goods and services listed in Schedule 7A, organised into numbered Groups.
• Categories include everyday essentials such as domestic fuel or power (Group 1), children's car seats (Group 5), and contraceptive products (Group 8).
• Property and construction-related supplies also qualify, including residential conversions (Group 6), renovation and alteration of dwellings (Group 7), and installation of energy-saving materials in Northern Ireland (Group 2).
• Further reduced-rate categories cover areas such as smoking cessation products (Group 11), caravans (Group 12), cable-suspended passenger transport systems (Group 13), and welfare advice or information (Group 9).