Application of rates lower than minimum laid down in art. 99

Application of reduced rate provided for in art. 98

Legislation/Regulatory – Dir. 2006/112 art. 113

Children's clothing and footwear

Legislation/Regulatory – Dir. 2006/112 art. 114

Dwellings

Legislation/Regulatory – Dir. 2006/112 art. 114

Generally

Legislation/Regulatory – Dir. 2006/112 art. 110

Restaurant services

Legislation/Regulatory – Dir. 2006/112 art. 114

Asking right question about VAT treatment

Commentary – Indirect Tax Reporter ¶32-000

Austria

Letting of immovable property for residential use

Legislation/Regulatory – Dir. 2006/112 art. 117(2)

Restaurant services

Legislation/Regulatory – Dir. 2006/112 art. 117(1)

Wines produced on agricultural holding by producer-farmer

Legislation/Regulatory – Dir. 2006/112 art. 119

Cable-suspended passenger transport systems

Commentary – Indirect Tax Reporter ¶32-560
Legislation/Regulatory – VATA94 Sch. 7A, Grp. 13

Caravans

Commentary – Indirect Tax Reporter ¶32-550
Legislation/Regulatory – VATA94 Sch. 7A, Grp. 12

Case law on transport

Commentary – Indirect Tax Reporter ¶32-560

Certificates

– see Reduced-rating certificates

Certification and manner of payment

Legislation/Regulatory – SI 2001/838 Sch. 1

Changed number of dwellings conversion

Case Law – Cordery Build Ltd [2012] TC 02068 ; Opal Carleton Ltd [2011] TC 00635 ; Wellcome Trust. [2004] BVC 2,072

Charcoal element of disposable barbecues

Case Law – Wm Morrison Supermarkets plc v Revenue and Customs Commissioners. [2013] BVC 1,672

Children's car seats

Booster cushion, meaning

Commentary – Indirect Tax Reporter ¶32-240

Booster seat, meaning

Commentary – Indirect Tax Reporter ¶32-240

Generally

Commentary – Indirect Tax Reporter ¶32-240
Legislation/Regulatory – VATA94 Sch. 7A, Grp. 5

Meaning

Commentary – Indirect Tax Reporter ¶32-240

Safety seat, meaning

Commentary – Indirect Tax Reporter ¶32-240

Conditions for reduced-rating

Commentary – Indirect Tax Reporter ¶32-000

Connection of building's water system to main supply

Case Law – Finanzamt Oschatz v Zweckverband zur Trinkwasserversorgung und Abwasserbeseitigung Torgau-Westelbien (Case C-442/05). [2010] BVC 784

Contraceptive products

Legislation/Regulatory – VATA94 Sch. 7A, Grp. 8

Contraceptives

Contraceptive products, meaning

Commentary – Indirect Tax Reporter ¶32-500 ; Indirect Tax Reporter ¶50-600

Generally

Commentary – Indirect Tax Reporter ¶32-500 ; Indirect Tax Reporter ¶50-600

Relevant exempt supplies, exclusion

Commentary – Indirect Tax Reporter ¶32-500 ; Indirect Tax Reporter ¶50-600

Czech Republic

Construction work for residential housing

Legislation/Regulatory – Dir. 2006/112 art. 123(b)

Heat energy

Legislation/Regulatory – Dir. 2006/112 art. 123(a)

Deemed supply

Legislation/Regulatory – FA2000 Sch. 6, para. 45A

Domestic fuel and power

Generally

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

Electricity, charity

Case Law – The Chancellor, Masters and Scholars of the University of Cambridge [2008] BVC 2,274 ; University of Cambridge v Revenue and Customs Commissioners. [2009] BVC 277

Energy-saving materials

Boilers and central-heating system

Case Law – AN Checker Heating & Service Engineers v Revenue and Customs Commissioners [2018] BVC 519

Cases

Commentary – Indirect Tax Reporter ¶32-005

Charitable buildings

Commentary – Indirect Tax Reporter ¶32-005 ; Indirect Tax Reporter ¶50-315

DIY installation

Commentary – Indirect Tax Reporter ¶32-005

Generally

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

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

Estonia, heating

Legislation/Regulatory – Dir. 2006/112 art. 124

Failure of member state to fulfil obligations

Generally

Case Law – Commission of the European Communities v Portuguese Republic (Case C-276/98). [2001] BVC 209 ; EC Commission v French Republic (supported by the Republic of Finland) (Case C-481/98). [2001] BVC 302

Musical ensembles and soloists

Case Law – EC Commission v Germany (Case C-109/02). [2005] BVC 542

Standing charge for supply of gas and electricity

Case Law – Commission of the European Communities v French Republic (Case C-384/01). [2005] BVC 460

Fiscal neutrality

Commentary – Indirect Tax Reporter ¶32-000

Five per cent

Commentary – Indirect Tax Reporter ¶3-170 ; Indirect Tax Reporter ¶33-075

Foodstuffs

Hungary

Legislation/Regulatory – Dir. 2006/112 art. 126(b)

Poland

Legislation/Regulatory – Dir. 2006/112 art. 128(3)

Fuel and power

Case law

Commentary – Indirect Tax Reporter ¶32-250

Charities, qualifying certificate

Commentary – Indirect Tax Reporter ¶50-310

Connection to mains services, caravans and mobile homes

Commentary – Indirect Tax Reporter ¶32-290

Fuel oil, meaning

Commentary – Indirect Tax Reporter ¶32-250

Gas oil, meaning

Commentary – Indirect Tax Reporter ¶32-250

Gas sold in cylinders and other containers

Commentary – Indirect Tax Reporter ¶32-280

Generally

Commentary – Indirect Tax Reporter ¶32-250 ; Indirect Tax Reporter ¶32-280

Heavy oil, meaning

Commentary – Indirect Tax Reporter ¶32-250

Kerosene, meaning

Commentary – Indirect Tax Reporter ¶32-250

Leases: domestic purposes or de minimis

Commentary – Indirect Tax Reporter ¶37-554

Predominant use test

Commentary – Indirect Tax Reporter ¶32-280

Qualifying use

Commentary – Indirect Tax Reporter ¶32-280

Rebated fuel allegedly supplied to residential premises

Commentary – Indirect Tax Reporter ¶32-280

Relevant residential purpose

Commentary – Indirect Tax Reporter ¶32-280

Standing charges

Commentary – Indirect Tax Reporter ¶32-280

Use by charity otherwise than in course or furtherance of business: final customer

Commentary – Indirect Tax Reporter ¶32-280

Utility supplies by caravan site operators

Commentary – Indirect Tax Reporter ¶32-290

Gas, electricity or district heating

Legislation/Regulatory – Dir. 2006/112 art. 102

General provisions

Legislation/Regulatory – Dir. 2006/112 art. 98-101 ; FA2000 Sch. 6, para. 44 ; VATA94 s. 29A, Sch. 7A

Generally

Commentary – Indirect Tax Reporter ¶32-000

Goods and services

Categories set out in Annex III

Legislation/Regulatory – Dir. 2006/112 art. 98

List to which rates referred to in art. 98 applies

Legislation/Regulatory – Dir. 2006/112 Annex III

Other than those specified in Annex III

Legislation/Regulatory – Dir. 2006/112 art. 118

Grant-funded installation of heating equipment, security goods or connection of gas supply

Legislation/Regulatory – VATA94 Sch. 7A, Grp. 3

Heating appliances, security goods and gas connection

Central heating system, meaning

Commentary – Indirect Tax Reporter ¶32-030

Generally

Commentary – Indirect Tax Reporter ¶32-030

Grant-funded

Commentary – Indirect Tax Reporter ¶32-030

Grants covering other supplies

Commentary – Indirect Tax Reporter ¶32-030

Heating appliances, meaning

Commentary – Indirect Tax Reporter ¶32-030

Householder's contribution

Commentary – Indirect Tax Reporter ¶32-030

Qualifying person, meaning

Commentary – Indirect Tax Reporter ¶32-030

Qualifying security goods, meaning

Commentary – Indirect Tax Reporter ¶32-030

Relevant scheme

Commentary – Indirect Tax Reporter ¶32-030

Renewable source heating system, meaning

Commentary – Indirect Tax Reporter ¶32-030

Hungary

Coal etc., and district heating services

Legislation/Regulatory – Dir. 2006/112 art. 126(a)

Restaurant services and foodstuffs sold on similar premises

Legislation/Regulatory – Dir. 2006/112 art. 126(b)

Imported works of art, collectors' items and antiques

Legislation/Regulatory – Dir. 2006/112 art. 103 ; ESC 3.36

Imported works of art, etc.

Commentary – Indirect Tax Reporter ¶63-750(2)
Case Law – EC Commission v United Kingdom (Case C-305/03). [2010] BVC 3

Incorrect certificates, penalty

– see Incorrect certificates penalty

Ireland, supply of energy products for heating and lighting

Legislation/Regulatory – Dir. 2006/112 art. 112

Labour-intensive services

Generally

Legislation/Regulatory – Dir. 2006/112 art. 106-108

List

Legislation/Regulatory – Dir. 2006/112 Annex IV

Liberal profession, concept

Case Law – Adam v Administration de l'enregistrement et des domaines (Case C-267/99). [2003] BVC 296

List of goods and services

Legislation/Regulatory – Dir. 2006/112 Annex III

Live animals normally intended for use in preparation of foodstuffs for human and animal consumption

Case Law – EC Commission & Anor v Ireland (Case C-108/11). [2013] BVC 168 ; European Commission v Netherlands (Case C-41/09). [2011] BVC 445

Live plants and other floricultural products

Legislation/Regulatory – Dir. 2006/112 art. 122

Mobility aids for elderly, supply and installation

Legislation/Regulatory – HMRCBrf 47/2007 ; VATA94 Sch. 7A, Grp. 10

Mobility aids for the elderly, installation

Aged 60 or more, meaning

Commentary – Indirect Tax Reporter ¶32-535

Domestic accommodation, meaning

Commentary – Indirect Tax Reporter ¶32-535

Effect of Group 10

Commentary – Indirect Tax Reporter ¶32-535

Flowchart

Commentary – Indirect Tax Reporter ¶32-535

Goods

Commentary – Indirect Tax Reporter ¶32-535

Mobility aids, meaning

Commentary – Indirect Tax Reporter ¶32-535

Services

Commentary – Indirect Tax Reporter ¶32-535

Official publication on reduced-rating

Commentary – Indirect Tax Reporter ¶32-000

Poland

Foodstuffs

Legislation/Regulatory – Dir. 2006/112 art. 128(3)

Goods and services of a kind normally intended for use in agricultural production

Legislation/Regulatory – Dir. 2006/112 art. 128(4)

Restaurant services

Legislation/Regulatory – Dir. 2006/112 art. 128(2)

Services for construction, renovation and alteration of housing

Legislation/Regulatory – Dir. 2006/112 art. 128(5)

Qualifying certificates

– see Reduced-rating certificates

Renovation and alteration of dwellings

Architect's and surveyor's services: standard-rating

Commentary – Indirect Tax Reporter ¶33-960

Garages

Commentary – Indirect Tax Reporter ¶33-960

Generally

Commentary – Indirect Tax Reporter ¶33-960

Proof required

Commentary – Indirect Tax Reporter ¶33-960

Residential conversions

Generally

Legislation/Regulatory – VATA94 Sch. 7A, Grp. 6

Residential conversions, etc.

Architect's and surveyor's services: standard-rating

Commentary – Indirect Tax Reporter ¶33-952(5)

Changed number of dwellings

Commentary – Indirect Tax Reporter ¶33-952(1)

DIY converters

Commentary – Indirect Tax Reporter ¶33-952(4)

Generally

Commentary – Indirect Tax Reporter ¶32-400 ; Indirect Tax Reporter ¶33-775 ; Indirect Tax Reporter ¶33-952

House in multiple occupation conversion

Commentary – Indirect Tax Reporter ¶33-952(2)

Special residential conversion

Commentary – Indirect Tax Reporter ¶33-952(3)

Summary table

Commentary – Indirect Tax Reporter ¶33-952

Residential renovations and alterations

Generally

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

Restaurant services

Application of rates lower than minimum laid down in art. 99

Legislation/Regulatory – Dir. 2006/112 art. 114

Austria

Legislation/Regulatory – Dir. 2006/112 art. 117(1)

Cyprus

Legislation/Regulatory – Dir. 2006/112 art. 125(2)

Impact, overall assessment report

Legislation/Regulatory – Dir. 2006/112 art. 101

Poland

Legislation/Regulatory – Dir. 2006/112 art. 128(2)

Portugal

Legislation/Regulatory – Dir. 2006/112 art. 116

Slovakia

Construction work for residential housing

Legislation/Regulatory – Dir. 2006/112 art. 130(a)

Heat energy

Legislation/Regulatory – Dir. 2006/112 art. 130(b)

Slovenia

Construction, renovation and maintenance work for residential housing

Legislation/Regulatory – Dir. 2006/112 art. 129(2)

Preparation of meals

Legislation/Regulatory – Dir. 2006/112 art. 129(1)

Smoking cessation products

Commentary – Indirect Tax Reporter ¶32-540
Legislation/Regulatory – VATA94 Sch. 7A, Grp. 11
HMRC Guidance – Notice 701/57

Status of recipient of supply

Commentary – Indirect Tax Reporter ¶32-000

Stopped from being applied to the supply of digital books electronically (downloaded)

Case Law – Rzecznik Praw Obywatelskich (RPO) v Marszałek Sejmu Rzeczypospolitej Polskiej (Case C-390/15) [2017] BVC 13

Suppliers certificates

Legislation/Regulatory – SI 2001/838 reg. 34-45

Supplies of holiday accommodation and electricity by holiday camp operators in static caravans or chalets

Separate charges for accommodation and electricity

Case Law – Colaingrove Ltd v Revenue and Customs Commissioners [2017] BVC 19 ; Revenue and Customs Commissioners v Colaingrove Ltd [2015] BVC 510

Utility supplies by caravan site operators

Commentary – Indirect Tax Reporter ¶32-290

Variation of certificates

Legislation/Regulatory – FA2000 Sch. 6, para. 45

Welfare advice or information

Excluded supplies

Commentary – Indirect Tax Reporter ¶32-530

Generally

Commentary – Indirect Tax Reporter ¶32-530
Legislation/Regulatory – VATA94 Sch. 7A, Grp. 9

Meaning

Commentary – Indirect Tax Reporter ¶32-530

State-regulated

Commentary – Indirect Tax Reporter ¶32-530

Women's sanitary products

Commentary – Indirect Tax Reporter ¶32-230

Women's sanitary protection products

Legislation/Regulatory – VATA94 Sch. 7A, Grp. 4