Value Added Tax Act 1994 Schedule 7A

Part II — The groups

Schedule 7A, Part II sets out the various categories (groups) of goods and services that qualify for the reduced rate of VAT, covering domestic fuel, energy-saving installations, grant-funded heating and security works, children's car seats, residential conversions and renovations, contraceptives, welfare advice, mobility aids, smoking cessation products, caravans, cable-suspended transport, catering, holiday accommodation, and entertainment admissions.

• Domestic fuel and power for qualifying use (domestic or non-business charity use) benefits from the reduced rate, with specific thresholds determining when supplies are automatically treated as domestic and a 60% rule for mixed-use apportionment.
• Installation of energy-saving materials in residential accommodation in Northern Ireland qualifies for the reduced rate, with different rules depending on whether the installer also supplies the materials and whether the recipient is a qualifying person, housing association, or relevant residential premises.
• Grant-funded supplies of heating equipment installation, gas connection, central heating, renewable heating systems, and security goods in a qualifying person's main residence attract the reduced rate, but only to the extent the cost is funded by a grant from a relevant government or regulator-backed scheme.
• Other reduced-rate groups cover children's car seats, residential conversions and renovations of long-empty properties, contraceptive products, welfare advice from charities, mobility aids for the over-60s, smoking cessation products, large caravans, cable-suspended passenger transport, catering supplies, holiday accommodation, and admission to shows and cultural attractions.

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