Installation, reduced-rating

Energy-saving materials, meaning

Legislation/Regulatory – VATA94 Sch. 7A, Grp. 2, Note 1

Residential accommodation, meaning

Legislation/Regulatory – VATA94 Sch. 7A, Grp. 2, Note 2

Supplies of materials by person installing those materials

Legislation/Regulatory – VATA94 Sch. 7A, Grp. 1, item 2

Supplies of services

Legislation/Regulatory – VATA94 Sch. 7A, Grp. 2, item 1

Insulation of roofs

Case Law – Revenue and Customs Commissioners v Pinevale Ltd [2014] BVC 517

Reduced rate on supplies

Case Law – Itchen Sash Window Renovation Ltd [2014] TC 03645 ; Revenue and Customs Commissioners v Pinevale Ltd [2014] BVC 517

Reduced-rating

Cases

Commentary – VAT Reporter ¶32-005

Charitable buildings

Commentary – VAT Reporter ¶32-005 ; VAT Reporter ¶50-315
HMRC Guidance – VAT Information Sheet 01/00

DIY installation

Commentary – VAT Reporter ¶32-005

Houseboat, meaning

Commentary – VAT Reporter ¶32-005

Qualifying materials

Commentary – VAT Reporter ¶32-005

Relevant charitable purpose, meaning

Commentary – VAT Reporter ¶32-005

Relevant residential purpose, meaning

Commentary – VAT Reporter ¶32-005

Residential accommodation, meaning

Commentary – VAT Reporter ¶32-005

Roofing panels

Commentary – VAT Reporter ¶32-005