The first-time connection of a dwelling and certain other buildings to the gas or electricity mains supply is zero-rated in certain circumstances (Notice 701/19/2012, para. 2.6; but see ¶32-030 for reduced-rating for connecting mains gas under VATA 1994, Sch. 7A, Grp. 3, item 3).

By concession, connection to the gas or electricity mains supply, which would have been zero-rated before 1 April 1994 under former VATA 1983, Sch. 5, Grp. 7, may continue to be zero-rated if:

(1)the person receiving the supply does not do so for the purpose of any business carried on by him; and

(2)it is the first connection to the gas or electricity mains supply of:

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