Energy-saving materials
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
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 –
Indirect Tax Reporter ¶32-005
Charitable buildings
Commentary –
Indirect Tax Reporter ¶32-005
;
Indirect Tax Reporter ¶50-315
HMRC Guidance –
VAT Information Sheet 01/00
DIY installation
Commentary –
Indirect Tax Reporter ¶32-005
Houseboat, meaning
Commentary –
Indirect Tax Reporter ¶32-005
Qualifying materials
Commentary –
Indirect Tax Reporter ¶32-005
Relevant charitable purpose, meaning
Commentary –
Indirect Tax Reporter ¶32-005
Relevant residential purpose, meaning
Commentary –
Indirect Tax Reporter ¶32-005
Residential accommodation, meaning
Commentary –
Indirect Tax Reporter ¶32-005
Roofing panels
Commentary –
Indirect Tax Reporter ¶32-005