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.