Legalize / United Kingdom / Public General Act

Value Added Tax Act 1994

Type Public General Act

Publication 1994-07-05

Last updated 2024-11-04

State In force

Department Statute Law Database

Source legislation.gov.uk

articles Not indexed

Reform history JSON API

Meaning of “central heating system”

4A

For the purposes of items 5 to 8 “central heating system” includes a system which generates electricity.

Meaning of “renewable source heating system”

4B

For the purposes of items 8A and 8B “renewable source heating system” means a space or water heating system which uses energy from—

(a) renewable sources, including solar, wind and hydroelectric power, or

(b) near renewable resources, including ground and air heat.

Meaning of “qualifying security goods”

5

For the purposes of items 9 and 10 “qualifying security goods” means any of the following—

(a) locks or bolts for windows;

(b) locks, bolts or security chains for doors;

(d) smoke alarms.

Meaning of “qualifying person”

6

(1) For the purposes of this Group, a person to whom a supply is made is “a qualifying person” if at the time of the supply he—

(a) is aged 60 or over; or

(b) is in receipt of one or more of the benefits mentioned in sub-paragraph (2).

(2) Those benefits are—

(a) council tax benefit under Part 7 of the Contributions and Benefits Act;

(b) disability living allowance under Part 3 of the Contributions and Benefits Act or Part 3 of the Northern Ireland Act;

(c) any element of child tax credit other than the family element, working tax credit, housing benefit or income support under Part 7 of the Contributions and Benefits Act or Part 7 of the Northern Ireland Act;

(d) an income-based jobseeker’s allowance within the meaning of section 1(4) of the Jobseekers Act 1995 (c. 18) or Article 3(4) of the Jobseekers (Northern Ireland) Order 1995 (S.I. 1995/275 (N.I. 15));

(e) disablement pension under Part 5 of the Contributions and Benefits Act, or Part 5 of the Northern Ireland Act, that is payable at the increased rate provided for under section 104 (constant attendance allowance) of the Act concerned;

(f) war disablement pension under the Naval, Military and Air Forces Etc. (Disablement and Death) Service Pensions Order 1983 (S.I. 1983/883) that is payable at the increased rate provided for under article 14 (constant attendance allowance) or article 26A (mobility supplement) of that Order.

(g) personal independence payment under Part 4 of the Welfare Reform Act 2012 or the corresponding provision having effect in Northern Ireland;

(h) armed forces independence payment under a scheme established under section 1 of the Armed Forces (Pensions and Compensation) Act 2004.

(i) universal credit under Part 1 of the Welfare Reform Act 2012 or Part 2 of the Welfare Reform (Northern Ireland) Order 2015.

(3) In sub-paragraph (2)—

(a) “the Contributions and Benefits Act” means the Social Security Contributions and Benefits Act 1992 (c. 4); and

(b) “the Northern Ireland Act” means the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7).

Group 4 — Women’s sanitary products

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Group 5 — Children’s car seats

ITEM NO.

1

Supplies of children’s car seats.

Meaning of “children’s car seats”

1

(1) For the purposes of this Group, the following are “children’s car seats”—

(a) a safety seat;

(aa) a related base unit for a safety seat;

(b) the combination of a safety seat and a related wheeled framework;

(d) a booster cushion.

(2) In this Group “child” means a person aged under 14 years.

Meaning of “safety seat”

2

In this Group “safety seat” means a seat—

(a) designed to be sat in by a child in a road vehicle,

(b) designed so that, when in use in a road vehicle, it can be restrained in one or more of the following ways—

(i) by a seat belt fitted in the vehicle, or

(ii) by belts, or anchorages, that form part of the seat being attached to the vehicle, or

(iii) by a related base unit, and

2A

In this Group “related base unit” means a base unit which is designed solely for the purpose of attaching a safety seat securely in a road vehicle by means of anchorages that form part of the base unit and which, when in use in a road vehicle, can be restrained in one or more of the following ways—

(a) by a seat belt fitted in the vehicle, or

(b) by permanent anchorage points in the vehicle, or

3

For the purposes of this Group, a wheeled framework is “related” to a safety seat if the framework and the seat are each designed so that—

(a) when the seat is not in use in a road vehicle it can be attached to the framework, and

(b) when the seat is so attached, the combination of the seat and the framework can be used as a child’s pushchair.

Meaning of “booster seat”

4

In this Group “booster seat” means a seat designed—

(a) to be sat in by a child in a road vehicle, and

(b) so that, when in use in a road vehicle, it and a child seated in it can be restrained by a seat belt fitted in the vehicle.

Meaning of “booster cushion”

5

In this Group “booster cushion” means a cushion designed—

(a) to be sat on by a child in a road vehicle, and

(b) so that a child seated on it can be restrained by a seat belt fitted in the vehicle

Group 6 — Residential conversions

ITEM NO.

1

The supply, in the course of a qualifying conversion, of qualifying services related to the conversion.

2

The supply of building materials if—

(a) the materials are supplied by a person who, in the course of a qualifying conversion, is supplying qualifying services related to the conversion, and

(b) those services include the incorporation of the materials in the building concerned or its immediate site.

NOTES:

Supplies only partly within item 1

1

(1) Sub-paragraph (2) applies where a supply of services is only in part a supply to which item 1 applies.

(2) The supply, to the extent that it is one to which item 1 applies, is to be taken to be a supply to which item 1 applies.

(3) An apportionment may be made to determine that extent.

Meaning of “qualifying conversion”

2

(1) A “qualifying conversion” means—

(a) a changed number of dwellings conversion (see paragraph 3);

(b) a house in multiple occupation conversion (see paragraph 5); or

(2) Sub-paragraph (1) is subject to paragraphs 9 and 10.

Meaning of “changed number of dwellings conversion”

3

(1) A “changed number of dwellings conversion” is—

(a) a conversion of premises consisting of a building where the conditions specified in this paragraph are satisfied, or

(b) a conversion of premises consisting of a part of a building where those conditions are satisfied.

(2) The first condition is that after the conversion the premises being converted contain a number of single household dwellings that is—

(a) different from the number (if any) that the premises contain before the conversion, and

(b) greater than, or equal to, one.

(3) The second condition is that there is no part of the premises being converted that is a part that after the conversion contains the same number of single household dwellings (whether zero, one or two or more) as before the conversion.

Meaning of “single household dwelling” and “multiple occupancy dwelling”

4

(1) For the purposes of this Group “single household dwelling” means a dwelling—

(a) that is designed for occupation by a single household, and

(b) in relation to which the conditions set out in sub-paragraph (3) are satisfied.

(2) For the purposes of this Group “multiple occupancy dwelling” means a dwelling—

(a) that is designed for occupation by persons not forming a single household, . . .

(aa) that is not to any extent used for a relevant residential purpose, and

(b) in relation to which the conditions set out in sub-paragraph (3) are satisfied.

(3) The conditions are—

(a) that the dwelling consists of self-contained living accommodation,

(b) that there is no provision for direct internal access from the dwelling to any other dwelling or part of a dwelling,

(c) that the separate use of the dwelling is not prohibited by the terms of any covenant, statutory planning consent or similar provision, and

(d) that the separate disposal of the dwelling is not prohibited by any such terms.

(4) For the purposes of this paragraph, a dwelling “is designed” for occupation of a particular kind if it is so designed—

(a) as a result of having been originally constructed for occupation of that kind and not having been subsequently adapted for occupation of any other kind, or

(b) as a result of adaptation.

Meaning of “house in multiple occupation conversion”

5

(1) A “house in multiple occupation conversion” is—

(a) a conversion of premises consisting of a building where the condition specified in sub-paragraph (2) below is satisfied, or

(b) a conversion of premises consisting of a part of a building where that condition is satisfied.

(2) The condition is that—

(a) before the conversion the premises being converted do not contain any multiple occupancy dwellings,

(b) after the conversion those premises contain only a multiple occupancy dwelling or two or more such dwellings, and

(c) the use to which those premises are intended to be put after the conversion is not to any extent use for a relevant residential purpose.

Meaning of “use for a relevant residential purpose”

6

For the purposes of this Group “use for a relevant residential purpose” means use as—

(a) a home or other institution providing residential accommodation for children,

(b) a home or other institution providing residential accommodation with personal care for persons in need of personal care by reason of old age, disablement, past or present dependence on alcohol or drugs or past or present mental disorder,

(d) residential accommodation for students or school pupils,

(e) residential accommodation for members of any of the armed forces,

(f) a monastery, nunnery or similar establishment, or

(g) an institution which is the sole or main residence of at least 90 per cent. of its residents,

except use as a hospital, prison or similar institution or an hotel, inn or similar establishment.

Meaning of “special residential conversion”

7

(1) A “special residential conversion” is a conversion of premises consisting of—

(a) a building or two or more buildings,

(b) a part of a building or two or more parts of buildings, or

(i) a building or two or more buildings, and

(ii) a part of a building or two or more parts of buildings,

where the conditions specified in this paragraph are satisfied.

(2) The first condition is that—

(a) the use to which the premises being converted were last put before the conversion was not to any extent use for a relevant residential purpose, and

(b) those premises are intended to be used solely for a relevant residential purpose after the conversion.

(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6) The second condition is that, where the relevant residential purpose for which the premises are intended to be used is an institutional purpose, the premises being converted must be intended to form after the conversion the entirety of an institution used for that purpose.

(7) In sub-paragraph (6) “institutional purpose” means a purpose within paragraph 6(a) to (c), (f) or (g).

Special residential conversions: reduced rate only for supplies made to intended user of converted accommodation

8

(1) This paragraph applies where the qualifying conversion concerned is a special residential conversion.

(2) Item 1 or 2 does not apply to a supply unless—

(a) it is made to a person who intends to use the premises being converted for the relevant residential purpose, and

(b) before it is made, the person to whom it is made has given to the person making it a certificate that satisfies the requirements in sub-paragraph (3).

(3) Those requirements are that the certificate—

(a) is in such form as may be specified in a notice published by the Commissioners, and

(b) states that the conversion is a special residential conversion.

(4) In sub-paragraph (2)(a) “the relevant residential purpose” means the purpose within paragraph 6 for which the premises being converted are intended to be used after the conversion.

9

(1) A qualifying conversion includes any garage works related to the—

(a) changed number of dwellings conversion,

(b) house in multiple occupation conversion, or

concerned.

(2) In this paragraph “garage works” means—

(a) the construction of a garage, or

(b) a conversion of a non-residential building, or of a non-residential part of a building, that results in a garage.

(3) For the purposes of sub-paragraph (1), garage works are “related” to a conversion if—

(a) they are carried out at the same time as the conversion, and

(b) the resulting garage is intended to be occupied with—

(i) where the conversion concerned is a changed number of dwellings conversion, a single household dwelling that will after the conversion be contained in the building, or part of a building, being converted,

(ii) where the conversion concerned is a house in multiple occupation conversion, a multiple occupancy dwelling that will after the conversion be contained in the building, or part of a building, being converted, or

(iii) where the conversion concerned is a special residential conversion, the institution or other accommodation resulting from the conversion.

(4) In sub-paragraph (2) “non-residential” means neither designed, nor adapted, for use—

(a) as a dwelling or two or more dwellings, or

(b) for a relevant residential purpose.

10

(1) A conversion is not a qualifying conversion if any statutory planning consent needed for the conversion has not been granted.

(2) A conversion is not a qualifying conversion if any statutory building control approval needed for the conversion has not been granted.

Meaning of “supply of qualifying services”

11

(1) In the case of a conversion of a building, “supply of qualifying services” means a supply of services that consists in—

(a) the carrying out of works to the fabric of the building, or

(b) the carrying out of works within the immediate site of the building that are in connection with—

(i) the means of providing water, power, heat or access to the building,

(ii) the means of providing drainage or security for the building, or

(iii) the provision of means of waste disposal for the building.

(2) In the case of a conversion of part of a building, “supply of qualifying services” means a supply of services that consists in—

(a) the carrying out of works to the fabric of the part, or

(b) the carrying out of works to the fabric of the building, or within the immediate site of the building, that are in connection with—

(i) the means of providing water, power, heat or access to the part,

(ii) the means of providing drainage or security for the part, or

(iii) the provision of means of waste disposal for the part.

(3) In this paragraph—

(a) references to the carrying out of works to the fabric of a building do not include the incorporation, or installation as fittings, in the building of any goods that are not building materials;

(b) references to the carrying out of works to the fabric of a part of a building do not include the incorporation, or installation as fittings, in the part of any goods that are not building materials.

Meaning of “building materials”

12

In this Group “building materials” has the meaning given by Notes (22) and (23) of Group 5 to Schedule 8 (zero-rating of construction and conversion of buildings).

Group 7 — RESIDENTIAL RENOVATIONS AND ALTERATIONS

ITEM NO.

1

The supply, in the course of the renovation or alteration of qualifying residential premises, of qualifying services related to the renovation or alteration.

2

The supply of building materials if—

(a) the materials are supplied by a person who, in the course of the renovation or alteration of qualifying residential premises, is supplying qualifying services related to the renovation or alteration, and

(b) those services include the incorporation of the materials in the premises concerned or their immediate site.

NOTES:

Supplies only partly within item 1

1

(1) Sub-paragraph (2) applies where a supply of services is only in part a supply to which item 1 applies.

(2) The supply, to the extent that it is one to which item 1 applies, is to be taken to be a supply to which item 1 applies.

(3) An apportionment may be made to determine that extent.

Meaning of “alteration” and “qualifying residential premises”

2

(1) For the purposes of this Group—

“alteration” includes extension;

“qualifying residential premises” means—a single household dwelling,a multiple occupancy dwelling, ora building, or part of a building, which, when it was last lived in, was used for a relevant residential purpose.

(2) Where a building, when it was last lived in, formed part of a relevant residential unit then, to the extent that it would not be so regarded otherwise, the building shall be treated as having been used for a relevant residential purpose.

(3) A building forms part of a relevant residential unit at any time when—

(a) it is one of a number of buildings on the same site, and

(b) the buildings are used together as a unit for a relevant residential purpose.

(4) The following expressions have the same meaning in this Group as they have in Group 6—

“multiple occupancy dwelling”(paragraph 4(2) of the Notes to that Group);

“single household dwelling”(paragraph 4(1) of the Notes);

“use for a relevant residential purpose”(paragraph 6 of the Notes).

Items 1 and 2 only apply where premises have been empty for at least 2 years

3

(1) Item 1 or 2 does not apply to a supply unless—

(a) the first empty home condition is satisfied, or

(b) if the premises are a single household dwelling, either of the empty home conditions is satisfied.

(2) The first “empty home condition” is that neither—

(a) the premises concerned, nor

(b) where those premises are a building, or part of a building, which, when it was last lived in, formed part of a relevant residential unit, any of the other buildings that formed part of the unit,

have been lived in during the period of 2 years ending with the commencement of the relevant works.

(3) The second “empty home condition” is that—

(a) the dwelling was not lived in during a period of at least 2 years;

(b) the person, or one of the persons, whose beginning to live in the dwelling brought that period to an end was a person who (whether alone or jointly with another or others) acquired the dwelling at a time—

(i) no later than the end of that period, and

(ii) when the dwelling had been not lived in for at least 2 years;

(c) no works by way of renovation or alteration were carried out to the dwelling during the period of 2 years ending with the acquisition;

(d) the supply is made to a person who is—

(i) the person, or one of the persons, whose beginning to live in the property brought to an end the period mentioned in paragraph (a), and

(ii) the person, or one of the persons, who acquired the dwelling as mentioned in paragraph (b); and

(e) the relevant works are carried out during the period of one year beginning with the day of the acquisition.

(4) In this paragraph “the relevant works” means—

(a) where the supply is of the description set out in item 1, the works that constitute the services supplied;

(b) where the supply is of the description set out in item 2, the works by which the materials concerned are incorporated in the premises concerned or their immediate site.

(5) In sub-paragraph (3), references to a person acquiring a dwelling are to that person having a major interest in the dwelling granted, or assigned, to him for a consideration.

3A

(1) For the purposes of this Group a renovation or alteration of any premises includes any garage works related to the renovation or alteration.

(2) In this paragraph “garage works” means—

(a) the construction of a garage,

(b) the conversion of a building, or of a part of a building, that results in a garage, or

(3) For the purposes of sub-paragraph (1), garage works are “related” to a renovation or alteration if—

(a) they are carried out at the same time as the renovation or alteration of the premises concerned, and

(b) the garage is intended to be occupied with the premises.

4

(1) Item 1 or 2 does not apply to a supply unless any statutory planning consent needed for the renovation or alteration has been granted.

(2) Item 1 or 2 does not apply to a supply unless any statutory building control approval needed for the renovation or alteration has been granted.

Items 1 and 2 only apply if building used for relevant residential purpose is subsequently used solely for that purpose

4A

(1) Item 1 or 2 does not apply to a supply if the premises in question are a building, or part of a building, which, when it was last lived in, was used for a relevant residential purpose unless—

(a) the building or part is intended to be used solely for such a purpose after the renovation or alteration, and

(b) before the supply is made the person to whom it is made has given to the person making it a certificate stating that intention.

(2) Where a number of buildings on the same site are—

(a) renovated or altered at the same time, and

(b) intended to be used together as a unit solely for a relevant residential purpose,

then each of those buildings, to the extent that it would not be so regarded otherwise, shall be treated as intended for use solely for a relevant residential purpose.

Meaning of “supply of qualifying services”

5

(1) “Supply of qualifying services” means a supply of services that consists in—

(a) the carrying out of works to the fabric of the premises, or

(b) the carrying out of works within the immediate site of the premises that are in connection with—

(i) the means of providing water, power, heat or access to the premises,

(ii) the means of providing drainage or security for the premises, or

(iii) the provision of means of waste disposal for the premises.

(2) In sub-paragraph (1)(a), the reference to the carrying out of works to the fabric of the premises does not include the incorporation, or installation as fittings, in the premises of any goods that are not building materials.

Meaning of “building materials”

6

In this Group “building materials” has the meaning given by Notes (22) and (23) of Group 5 to Schedule 8 (zero-rating of construction and conversion of buildings).

Group 8— CONTRACEPTIVE PRODUCTS

ITEM NO.

1

Supplies of contraceptive products, other than relevant exempt supplies.

Group 9— WELFARE ADVICE OR INFORMATION

ITEM NO.

1

Supplies of welfare advice or information by—

(a) a charity, or

(b) a state-regulated private welfare institution or agency.

Group 10 – INSTALLATION OF MOBILITY AIDS FOR THE ELDERLY

ITEM NO.

1

The supply of services of installing mobility aids for use in domestic accommodation by a person who, at the time of the supply, is aged 60 or over.

2

The supply of mobility aids by a person installing them for use in domestic accommodation by a person who, at the time of the supply, is aged 60 or over.

NOTES:

Meaning of “mobility aids”

Meaning of “domestic accommodation”

Group 11 — SMOKING CESSATION PRODUCTS

ITEM NO.

1

Supplies of pharmaceutical products designed to help people to stop smoking tobacco.

GROUP 12 — CARAVANS

Item No

1

Supplies of caravans which exceed the limits of size of a trailer for the time being permitted to be towed on roads by a motor vehicle having a maximum gross weight of 3,500 kilogrammes.

2

The supply of such services as are described in paragraph 1(1) or 5(4) of Schedule 4 in respect of a caravan within item 1.

NOTE: This Group does not include—

GROUP 13 — CABLE-SUSPENDED PASSENGER TRANSPORT SYSTEMS

Item No.

NOTES:

Supplies not within item 1

Group 14 — Course of Catering

Item No

1

Supplies in the course of catering of—

(a) any food or drink for consumption on the premises on which it is supplied, or

(b) any hot food or hot drink for consumption off those premises,

NOTES

Group 15 — Holiday accommodation etc

Item No

1

Any supply which, because it falls within paragraph (d), (e) so far as the supply consists of the grant of a licence to occupy holiday accommodation, (f) or (g) of Item 1 in Group 1 (Land) of Schedule 9, is not an exempt supply by virtue of that Item.

Group 16 — Shows and certain other attractions

Item No

1

Supplies of a right of admission to shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas and exhibitions and similar cultural events and facilities but excluding any supplies that are exempt supplies by virtue of Items 1 or 2 in Group 13 of Schedule 9.

SCHEDULE 8

Part I — Index to zero-rated supplies of goods and services

Part II — The Groups

Group 1— Food

The supply of anything comprised in the general items set out below, except—

General items

Item No.

1

Food of a kind used for human consumption.

2

Animal feeding stuffs.

3

Seeds or other means of propagation of plants comprised in item 1 or 2.

4

Live animals of a kind generally used as, or yielding or producing, food for human consumption.

Excepted items

Item No.

1

Ice cream, ice lollies, frozen yogurt, water ices and similar frozen products, and prepared mixes and powders for making such products.

2

Confectionery, not including cakes or biscuits other than biscuits wholly or partly covered with chocolate or some product similar in taste and appearance.

3

Beverages chargeable with alcohol duty under Part 2 of the Finance (No. 2) Act 2023 and preparations thereof.

4

Other beverages (including fruit juices and bottled waters) and syrups, concentrates, essences, powders, crystals or other products for the preparation of beverages.

4A

Sports drinks that are advertised or marketed as products designed to enhance physical performance, accelerate recovery after exercise or build bulk, and other similar drinks, including (in either case) syrups, concentrates, essences, powders, crystals or other products for the preparation of such drinks.

5

Any of the following when packaged for human consumption without further preparation, namely, potato crisps, potato sticks, potato puffs, and similar products made from the potato, or from potato flour, or from potato starch, and savoury food products obtained by the swelling of cereals or cereal products; and salted or roasted nuts other than nuts in shell.

6

Pet foods, canned, packaged or prepared; packaged foods (not being pet foods) for birds other than poultry or game; and biscuits and meal for cats and dogs.

7

Goods described in items 1, 2 and 3 of the general items which are canned, bottled, packaged or prepared for use—

(a) in the domestic brewing of any beer;

(b) in the domestic making of any cider or perry;

(c) in the domestic production of any wine or other fermented products (as defined in Part 2 of the Finance (No. 2) Act 2023).

Items overriding the exceptions

Item No.

1

Yoghurt unsuitable for immediate consumption when frozen.

2

Drained cherries.

3

Candied peels.

4

Tea, maté, herbal teas and similar products, and preparations and extracts thereof.

5

Cocoa, coffee and chicory and other roasted coffee substitutes, and preparations and extracts thereof.

6

Milk and preparations and extracts thereof.

7

Preparations and extracts of meat, yeast or egg.

Notes:

Group 2— Sewerage services and water

Item No.

1

Services of—

(a) reception, disposal or treatment of foul water or sewage in bulk, and

(b) emptying of cesspools, septic tanks or similar receptacles which are used otherwise than in connection with the carrying on in the course of a business of a relevant industrial activity.

2

The supply, for use otherwise than in connection with the carrying on in the course of a business of a relevant industrial activity, of water other than—

(a) distilled water, deionised water and water of similar purity, . . .

(b) water comprised in any of the excepted items set out in Group 1.

(c) water which has been heated so that it is supplied at a temperature higher than that at which it was before it was heated.

Group 3— Books, etc.

Item No.

1

Books, booklets, brochures, pamphlets and leaflets.

2

Newspapers, journals and periodicals.

3

Children’s picture books and painting books.

4

Music (printed, duplicated or manuscript).

5

Maps, charts and topographical plans.

6

Covers, cases and other articles supplied with items 1 to 5 and not separately accounted for.

7

The publications listed in Items 1 to 3 when supplied electronically, but excluding publications which—

(a) are wholly or predominantly devoted to advertising, or

(b) consist wholly or predominantly of audio or video content.

Notes

Item No.

1

The supply to the Royal National Institute for the Blind, the National Listening Library or other similar charities of—

(a) magnetic tape specially adapted for the recording and reproduction of speech for the blind or severely disabled;

(b) apparatus designed or specially adapted for the making on a magnetic tape, by way of the transfer of recorded speech from another magnetic tape, of a recording described in paragraph (f) below;

(c) apparatus designed or specially adapted for transfer to magnetic tapes of a recording made by apparatus described in paragraph (b) above;

(d) apparatus for re-winding magnetic tape described in paragraph (f) below;

(e) apparatus designed or specially adapted for the reproduction from recorded magnetic tape of speech for the blind or severely disabled which is not available for use otherwise than by the blind or severely disabled;

(f) magnetic tape upon which has been recorded speech for the blind or severely disabled, such recording being suitable for reproduction only in the apparatus mentioned in paragraph (e) above;

(g) apparatus solely for the making on a magnetic tape of a sound recording which is for use by the blind or severely disabled;

(h) parts and accessories (other than a magnetic tape for use with apparatus described in paragraph (g) above) for goods comprised in paragraphs (a) to (g) above;

(i) the supply of a service of repair or maintenance of any goods comprised in paragraphs (a) to (h) above.

2

The supply to a charity of—

(a) wireless receiving sets; or

(b) apparatus solely for the making and reproduction of a sound recording on a magnetic tape permanently contained in a cassette,

being goods solely for gratuitous loan to the blind.

GROUP 5-CONSTRUCTION OF BUILDINGS, ETC.

Item No.

1

The first grant by a person—

(a) constructing a building—

(i) designed as a dwelling or number of dwellings; or

(ii) intended for use solely for a relevant residential or a relevant charitable purpose; or

(b) converting a non-residential building or a non-residential part of a building into a building designed as a dwelling or number of dwellings or a building intended for use solely for a relevant residential purpose,

of a major interest in, or in any part of, the building, dwelling or its site.

2

The supply in the course of the construction of—

(a) a building designed as a dwelling or number of dwellings or intended for use solely for a relevant residential purpose or a relevant charitable purpose; or

(b) any civil engineering work necessary for the development of a permanent park for residential caravans,

of any services related to the construction other than the services of an architect, surveyor or any person acting as a consultant or in a supervisory capacity.

3

The supply to a relevant housing association in the course of conversion of a non-residential building or a non-residential part of a building into—

(a) a building or part of a building designed as a dwelling or number of dwellings; or

(b) a building or part of a building intended for use solely for a relevant residential purpose,

of any services related to the conversion other than the services of an architect, surveyor or any person acting as a consultant or in a supervisory capacity.

4

The supply of building materials to a person to whom the supplier is supplying services within item 2 or 3 of this Group which include the incorporation of the materials into the building (or its site) in question.

Notes:

GROUP 6—PROTECTED BUILDINGS

Item No.

1

The first grant by a person substantially reconstructing a protected building, of a major interest in, or in any part of, the building or its site.

2

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Notes:

Group 7— International services

Item No.

1

The supply of services of work carried out on goods which, for that purpose, have been obtained ... in, or imported into, the United Kingdom and which are intended to be, and in fact are, subsequently exported ...—

(a) by or on behalf of the supplier; or

(b) where the recipient of the services belongs in a place outside the United Kingdom, by or on behalf of the recipient.

2

The supply of services consisting of the making of arrangements for—

(a) the export of any goods ...;

(b) a supply of services of the description specified in item 1 of this Group; or

Note: This Group does not include any services of a description specified in Group 2 or Group 5 of Schedule 9.

Group 8— Transport

1

The supply, repair or maintenance of a qualifying ship or the modification or conversion of any such ship provided that when so modified or converted it will remain a qualifying ship.

2

The supply, repair or maintenance of a qualifying aircraft or the modification or conversion of any such aircraft provided that when so modified or converted it will remain a qualifying aircraft.

2A

The supply of parts and equipment, of a kind ordinarily installed or incorporated in, and to be installed, or incorporated in,—

(a) the propulsion, navigation or communication systems; or

(b) the general structure,

of a qualifying ship or, as the case may be, aircraft.

2B

The supply of life jackets, life rafts, smoke hoods and similar safety equipment for use in a qualifying ship or, as the case may be, aircraft.

3

(a) The supply to and repair or maintenance for a charity providing rescue or assistance at sea of—

(i) any lifeboat;

(ii) carriage equipment designed solely for the launching and recovery of lifeboats;

(iii) tractors for the sole use of the launching and recovery of lifeboats;

(iv) winches and hauling equipment for the sole use of the recovery of lifeboats.

(b) The construction, modification, repair or maintenance for a charity providing rescue or assistance at sea of slipways used solely for the launching and recovery of lifeboats.

(c) The supply of spare parts or accessories to a charity providing rescue or assistance at sea for use in or with goods comprised in paragraph (a) above or slipways comprised in paragraph (b) above.

(d) The supply to a charity providing rescue or assistance at sea of equipment that is to be installed, incorporated or used in a lifeboat and is of a kind ordinarily installed, incorporated or used in a lifeboat.

(e) The supply of fuel to a charity providing rescue or assistance at sea where the fuel is for use in a lifeboat.

4

Transport of passengers—

(a) in any vehicle... designed or adapted to carry not less than 10 passengers;

(b) by a universal service provider;

(d) from a place within to a place outside the United Kingdom or vice versa, to the extent that those services are supplied in the United Kingdom.

5

The transport of goods—

(a) in the course of an importation from a place outside to a place within the United Kingdom, or

(b) in the course of an exportation from a place within to a place outside the United Kingdom.

6

Any services provided for—

(a) the handling of ships, aircraft or railway vehicles—

(i) in a port, customs and excise airport or international railway area, or

(ii) outside the United Kingdom;

(b) the handling or storage—

(i) in a port,

(ii) on land adjacent to a port,

(iii) in a customs and excise airport,

(iv) in an international railway area, or

(v) in a temporary storage facility,

of goods carried in a ship, aircraft or railway vehicle.

6ZA

Any services provided in an airport that is not a customs and excise airport for—

(a) the handling of an aircraft, or

(b) the handling or storage of goods carried in an aircraft,

provided that the aircraft is of a type mentioned in paragraph (b)(i) of Note (A1).

6ZB

Any services provided in the United Kingdom for the handling of a railway vehicle on, or being prepared for, an international journey or for the handling or storage of goods carried on such a railway vehicle.

6A

Air navigation services.

7

Pilotage services.

8

Salvage or towage services.

9

Any services supplied for or in connection with the surveying of any ship or aircraft or the classification of any ship or aircraft for the purposes of any register.

10

The making of arrangements for—

(a) the supply of, or of space in, any ship or aircraft; . . .

(b) the supply of any service included in items 1 and 2, 3 to 9 and 11.

11

The supply—

(a) of services consisting of

(i) the transport of goods to or from a place—

(a) from which they are to be exported to a place outside the United Kingdom, or

(b) to which they have been imported from a place outside the United Kingdom,

(ii) the handling or storage of those goods at the place from which the goods are to be so exported, or the place to which they have been so imported, or

(iii) the handling or storage of those goods in connection with their transport to or from that place, or

(b) to a person who receives the supply for the purpose of a business carried on by him and who belongs outside the United Kingdom, of services of a description specified in paragraph (a) of item 6, item 6A, item 9 or paragraph (a) of item 10 of this Group.

12

The supply of a designated travel service to be enjoyed outside the United Kingdom, to the extent to which the supply is so enjoyed.

13

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Notes:

Group 9— Caravans and houseboats

Item No.

1

Caravans which exceed the limits of size of a trailer for the time being permitted to be towed on roads by a motor vehicle having a maximum gross weight of 3,500 kilogrammes and which—

(a) were manufactured to a version of standard BS 3632 issued by the British Standards Institution which came into effect on or after 17th June 2005, or

(b) are second-hand, were occupied before 6th April 2013 and were manufactured to a version of standard BS 3632 issued by that Institution which came into effect before 17th June 2005.

2

Houseboats being boats or other floating decked structures designed or adapted for use solely as places of permanent habitation and not having means of, or capable of being readily adapted for, self-propulsion.

3

The supply of such services as are described in paragraph 1(1) or 5(4) of Schedule 4 in respect of a caravan comprised in item 1 or a houseboat comprised in item 2.

Note:

This Group does not include—

Group 10— Gold

Item No.

1

The supply, by a Central Bank to another Central Bank or a member of the London Gold Market, of gold held in the United Kingdom.

2

The supply, by a member of the London Gold Market to a Central Bank, of gold held in the United Kingdom.

Notes:

Group 11— Bank notes

Item No.

1

The issue by a bank of a note payable to bearer on demand.

Group 12— Drugs, medicines, aids for the disabled, etc.

Item No.

1

The supply of any qualifying goods dispensed to an individual for that individual’s personal use on the prescription of an appropriate practitioner where the dispensing is—

(a) by a registered pharmacist, or

(b) in accordance with a requirement or authorisation under a relevant provision.

1A

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2

The supply to a disabled person for domestic or his personal use, or to a charity for making available to disabled persons by sale or otherwise, for domestic or their personal use, of—

(a) medical or surgical appliances designed solely for the relief of a severe abnormality or severe injury;

(b) electrically or mechanically adjustable beds designed for invalids;

(c) commode chairs, commode stools, devices incorporating a bidet jet and warm air drier and frames or other devices for sitting over or rising from a sanitary appliance;

(d) chair lifts or stair lifts designed for use in connection with invalid wheelchairs;

(e) hoists and lifters designed for use by invalids;

(f) motor vehicles designed or substantially and permanently adapted for the carriage of a person in a wheelchair or on a stretcher and of no more than 11 other persons;

(g) equipment and appliances not included in paragraphs (a) to (f) above designed solely for use by a disabled person;

(h) parts and accessories designed solely for use in or with goods described in paragraphs (a) to (g) above;

(i) boats designed or substantially and permanently adapted for use by disabled persons.

2A

(1) The supply of a motor vehicle (other than a motor vehicle capable of carrying more than 12 persons including the driver) to a person (“P”) if—

(a) the motor vehicle is a qualifying motor vehicle by virtue of paragraph (2) or (3),

(b) P is a disabled person to whom paragraph (4) applies, and

(2) A motor vehicle is a “qualifying motor vehicle” by virtue of this paragraph if it is designed to enable a person to whom paragraph (4) applies to travel in it.

(3) A motor vehicle is a “qualifying motor vehicle” by virtue of this paragraph if—

(a) it has been substantially and permanently adapted to enable a person to whom paragraph (4) applies to travel in it, and

(b) the adaptation is necessary to enable P to travel in it.

(4) This paragraph applies to a disabled person—

(a) who usually uses a wheelchair, or

(b) who is usually carried on a stretcher.

2B

(1) The supply of a qualifying motor vehicle (other than a motor vehicle capable of carrying more than 12 persons including the driver) to a charity for making available, by sale or otherwise to a person to whom paragraph (3) applies, for domestic or the person's personal use.

(2) A motor vehicle is a “qualifying motor vehicle” for the purposes of this item if it is designed or substantially and permanently adapted to enable a disabled person to whom paragraph (3) applies to travel in it.

(3) This paragraph applies to a disabled person—

(a) who usually uses a wheelchair, or

(b) who is usually carried on a stretcher.

3

The supply to a disabled person of services of adapting goods to suit his condition.

4

The supply to a charity of services of adapting goods to suit the condition of a disabled person to whom the goods are to be made available, by sale or otherwise, by the charity.

5

The supply to a disabled person or to a charity of a service of repair or maintenance of any goods specified in item 2, 2A, 6, 18 or 19 and supplied as described in that item.

6

The supply of goods in connection with a supply described in item 3, 4 or 5.

7

The supply to a disabled person or to a charity of services necessarily performed in the installation of equipment or appliances (including parts and accessories therefor) specified in item 2 and supplied as described in that item.

8

The supply to a disabled person of a service of constructing ramps or widening doorways or passages for the purpose of facilitating his entry to or movement within his private residence.

9

The supply to a charity of a service described in item 8 for the purpose of facilitating a disabled person’s entry to or movement within any building.

10

The supply to a disabled person of a service of providing, extending or adapting a bathroom, washroom or lavatory in his private residence where such provision, extension or adaptation is necessary by reason of his condition.

11

The supply to a charity of a service of providing, extending or adapting a bathroom, washroom or lavatory for use by disabled persons—

(a) in residential accommodation, or

(b) in a day-centre where at least 20 per cent. of the individuals using the centre are disabled persons,

where such provision, extension or adaptation is necessary by reason of the condition of the disabled persons.

12

The supply to a charity of a service of providing, extending or adapting a washroom or lavatory for use by disabled persons in a building, or any part of a building, used principally by a charity for charitable purposes where such provision, extension or adaptation is necessary to facilitate the use of the washroom or lavatory by disabled persons.

13

The supply of goods in connection with a supply described in items 8, 9, 10 or 11.

14

The letting on hire of a motor vehicle for a period of not less than 3 years to a disabled person in receipt of a disability living allowance by virtue of entitlement to the mobility component, of a personal independence payment by virtue of entitlement to the mobility component, of an armed forces independence payment , of mobility supplement, of disability assistance for children and young people by virtue of entitlement to the mobility component or of disability assistance for working age people by virtue of entitlement to the mobility component where the lessor’s business consists predominantly of the provision of motor vehicles to such persons.

15

The sale of a motor vehicle which had been let on hire in the circumstances described in item 14, where such sale constitutes the first supply of the vehicle after the end of the period of such letting.

16

The supply to a disabled person of services necessarily performed in the installation of a lift for the purpose of facilitating his movement between floors within his private residence.

17

The supply to a charity providing a permanent or temporary residence or day-centre for disabled persons of services necessarily performed in the installation of a lift for the purpose of facilitating the movement of disabled persons between floors within that building.

18

The supply of goods in connection with a supply described in item 16 or 17.

19

The supply to a disabled person for domestic or his personal use, or to a charity for making available to disabled persons by sale or otherwise for domestic or their personal use, of an alarm system designed to be capable of operation by a disabled person, and to enable him to alert directly a specified person or a control centre.

20

The supply of services necessarily performed by a control centre in receiving and responding to calls from an alarm system specified in item 19.

Notes:

Group 13— Imports, exports etc.

Item No.

1

The supply of imported goods before a Customs declaration has been made under Part 1 of TCTA 2018 in respect of those goods where the supplier and the purchaser of the goods have agreed that the purchaser will make the Customs declaration.

2

The supply to or by an overseas authority, overseas body or overseas trader, charged with the management of any defence project which is the subject of an international collaboration arrangement or under direct contract with any government or government-sponsored international body participating in a defence project under such an arrangement, of goods or services in the course of giving effect to that arrangement.

3

The supply to an overseas authority, overseas body or overseas trader of jigs, patterns, templates, dies, punches and similar machine tools used in the United Kingdom solely for the manufacture of goods for export ....

Notes:

Group 14— Tax-free shops

Notes:

Group 15— Charities etc.

1

The sale, or letting on hire, by a charity of any goods donated to it for—

(a) sale,

(b) letting,

(d) sale or export,

(e) letting or export, or

(f) sale, letting or export.

1A

The sale, or letting on hire, by a taxable person of any goods donated to him for—

(a) sale,

(b) letting,

(d) sale or export,

(e) letting or export, or

(f) sale, letting or export,

if he is a profits-to-charity person in respect of the goods.

2

The donation of any goods for any one or more of the following purposes—

(a) sale by a charity or a taxable person who is a profits-to-charity person in respect of the goods;

(b) export by a charity or such a taxable person;

3

The export of any goods by a charity ....

4

The supply of any relevant goods for donation to a nominated eligible body where the goods are purchased with funds provided by a charity or from voluntary contributions.

5

The supply of any relevant goods to an eligible body which pays for them with funds provided by a charity or from voluntary contributions or to an eligible body which is a charitable institution providing care or medical or surgical treatment for disabled persons.

6

Repair and maintenance of relevant goods owned by an eligible body.

7

The supply of goods in connection with the supply described in item 6.

8

The supply to a charity of a right to promulgate an advertisement by means of a medium of communication with the public.

8A

A supply to a charity that consists in the promulgation of an advertisement by means of such a medium.

8B

The supply to a charity of services of design or production of an advertisement that is, or was intended to be, promulgated by means of such a medium.

8C

The supply to a charity of goods closely related to a supply within item 8B.

9

The supply to a charity, providing care or medical or surgical treatment for human beings or animals, or engaging in medical or veterinary research, of a medicinal product or veterinary medicinal product where the supply is solely for use by the charity in such care, treatment or research.

10

The supply to a charity of a substance directly used for synthesis or testing in the course of medical or veterinary research.

Notes:

Group 16— Clothing and footwear

Item No.

1

Articles designed as clothing or footwear for young children and not suitable for older persons.

2

The supply to a person for use otherwise than by employees of his of protective boots and helmets for industrial use.

3

Protective helmets for wear by a person driving or riding a motor bicycle or riding a pedal cycle.

Notes:

GROUP 17—EMISSIONS ALLOWANCES

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

GROUP 18 — EUROPEAN RESEARCH INFRASTRUCTURE CONSORTIA

Item No.

Group 19 - women's sanitary products

Item No.

1

The supply of women's sanitary products.

Group 20—Personal Protective Equipment (Coronavirus)

Item No.

1

The supply of equipment to provide protection from infection where the supply is made in the period beginning with 1st May 2020 and ending with 31st October 2020.

GROUP 21 — ONLINE MARKETPLACES (DEEMED SUPPLY)

Item No.

1

A supply by a person established outside the United Kingdom that is deemed to be a supply to an operator of an online marketplace by virtue of section 5A, provided that the supply does not involve the goods being imported for the purposes of that section.

GROUP 22 — FREE ZONES

Item No

1

The supply by one free zone business (“A”) to another free zone business (“B”) of—

(a) free zone procedure goods, if—

(i) the supply of the goods would (apart from this provision) be taxable but not zero-rated, and

(ii) A was authorised to make the supply;

(b) a service wholly performed in the free zone on or in relation to free zone procedure goods by a person authorised to do so, if—

(i) the supply of the service would (apart from this provision) be taxable but not zero-rated, and

(ii) before a VAT invoice is issued in respect of the supply, B notifies A in writing that this provision applies to the supply.

GROUP 23 — INSTALLATION OF ENERGY-SAVING MATERIALS IN ENGLAND AND WALES AND SCOTLAND FROM 1 APRIL 2022 TO 31 MARCH 2027 , and in Northern Ireland from 1st May 2023 to 31st March 2027

Item No

1

Relevant supplies of services of installing energy-saving materials in —

(a) residential accommodation, or

(b) a building intended for use solely for a relevant charitable purpose.....

2

Relevant supplies of energy-saving materials by a person who installs those materials in —

(a) residential accommodation, or

(b) a building intended for use solely for a relevant charitable purpose.....

NOTES:

Meaning of “energy-saving materials”

1

(1) For the purposes of this Group “energy saving materials” means any of the following—

(a) insulation for walls, floors, ceilings, roofs or lofts or for water tanks, pipes or other plumbing fittings;

(b) draught stripping for windows and doors;

(d) hot water system controls;

(e) solar panels;

(f) wind turbines;

(g) water turbines;

(h) ground source heat pumps;

(i) air source heat pumps;

(ia) water source heat pumps;

(j) micro combined heat and power units;

(k) boilers designed to be fuelled solely by wood, straw or similar vegetal matter.

(l) electrical storage batteries within sub-paragraph (2);

(m) smart diverters.

(2) An electrical storage battery is within this sub-paragraph if it is intended for use solely for storing energy converted from electricity that was—

(a) supplied to the residential accommodation or building in question, or

(b) generated by a microgeneration system.

(3) In sub-paragraph (2), “supplied” is to be construed in accordance with Part 1 of the Electricity Act 1989 (see section 64(1) of that Act).

(4) In sub-paragraph (1)(m), “smart diverter” means a device capable of automatically diverting electricity generated by a microgeneration system to one or more appliances, in particular circumstances.

(5) In sub-paragraphs (2) and (4), “microgeneration system” means equipment—

(a) that generates electricity, and

(b) that is itself an energy-saving material for the purposes of this Group.

Meaning of “residential accommodation”

2

(1) For the purposes of this Group “residential accommodation” means —

(a) a building, or part of a building, that consists of a dwelling or a number of dwellings;

(b) a building, or part of a building, used for a relevant residential purpose;

(d) a houseboat.

(2) For the purposes of this Group “use for a relevant residential purpose” has the same meaning as it has for the purposes of Group 1 in Schedule 7A (see paragraph 7(1) of the Notes to that Group).

(3) In sub-paragraph (1)(d) “houseboat” has the meaning given by paragraph 7(3) of the Notes to Group 1 in Schedule 7A.

Meaning of “relevant supplies”

3

For the purposes of this Group “relevant supplies” means supplies made —

(a) where the residential accommodation is in England, Wales or Scotland, on or after 1st April 2022 and before 1st April 2027; and

(b) where the residential accommodation is in Northern Ireland, on or after 1st May 2023 and before 1st April 2027.

Installation of heat pumps

4

For the purposes of item 1, “installing energy-saving materials” includes carrying out groundworks, or dredging a body of water, in order to install pipework or other equipment necessary for the operation of a ground source heat pump or a water source heat pump.

Meaning of “use for a relevant charitable purpose”

5

For the purposes of this Group a building is used “for a relevant charitable purpose” if it is used by a charity—

(a) otherwise than in the course or furtherance of a business, or

(b) as a village hall or similarly in providing social or recreational facilities for a local community.

SCHEDULE 9

Part I — Index to exempt supplies of goods and services

Part II — The Groups

Group 1— Land

Item No.

1

The grant of any interest in or right over land or of any licence to occupy land, or, in relation to land in Scotland, any personal right to call for or be granted any such interest or right, other than—

(a) the grant of the fee simple in—

(i) a building which has not been completed and which is neither designed as a dwelling or number of dwellings nor intended for use solely for a relevant residential purpose or a relevant charitable purpose;

(ii) a new building which is neither designed as a dwelling or number of dwellings nor intended for use solely for a relevant residential purpose or a relevant charitable purpose after the grant;

(iii) a civil engineering work which has not been completed;

(iv) a new civil engineering work;

(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(c) the grant of any interest, right or licence consisting of a right to take game or fish unless at the time of the grant the grantor grants to the grantee the fee simple of the land over which the right to take game or fish is exercisable;

(d) the provision in an hotel, inn, boarding house or similar establishment of sleeping accommodation or of accommodation in rooms which are provided in conjunction with sleeping accommodation or for the purpose of a supply of catering;

(e) the grant of any interest in, right over or licence to occupy holiday accommodation;

(f) the provision of seasonal pitches for caravans, and the grant of facilities at caravan parks to persons for whom such pitches are provided;

(g) the provision of pitches for tents or of camping facilities;

(h) the grant of facilities for parking a vehicle;

(j) the grant of any right to fell and remove standing timber;

(k) the grant of facilities for housing, or storage of, an aircraft or for mooring, or storage of, a ship, boat or other vessel;

(ka) the grant of facilities for the self storage of goods;

(l) the grant of any right to occupy a box, seat or other accommodation at a sports ground, theatre, concert hall or other place of entertainment;

(m) the grant of facilities for playing any sport or participating in any physical recreation; ...

(ma) the grant of facilities to a person who uses the facilities wholly or mainly to supply hairdressing services; and

(n) the grant of any right, including—

(i) an equitable right,

(ii) a right under an option or right of pre-emption, or

(iii) in relation to land in Scotland, a personal right,

to call for or be granted an interest or right which would fall within any of paragraphs (a) or (c) to (ma) above.

Notes:

Group 2 — Insurance

1

Insurance transactions and reinsurance transactions.

4

The provision by an insurance broker or insurance agent of any of the services of an insurance intermediary in a case in which those services—

(a) are related (whether or not a contract of insurance or reinsurance is finally concluded) to an insurance transaction or a reinsurance transaction; and

(b) are provided by that broker or agent in the course of his acting in an intermediary capacity.

Notes:

Group 3— Postal services

Item No

1

The supply of public postal services by a universal service provider.

2

The supply of goods by a universal service provider which is incidental to the supply of public postal services by that provider.

Notes:

Group 4— Betting, gaming , dutiable machine games and lotteries

Item No.

1

The provision of any facilities for the placing of bets or for the playing of any games of chance for a prize.

1A

The provision of any facilities for the playing of dutiable machine games (as defined in Part 1 of Schedule 24 to the Finance Act 2012) but only to the extent that—

(a) the facilities are used to play such games, and

(b) the takings and payouts in respect of those games are taken into account in determining the charge to machine games duty.

2

The granting of a right to take part in a lottery.

Notes:

Group 5— Finance

Item No.

1

The issue, transfer or receipt of, or any dealing with, money, any security for money or any note or order for the payment of money.

2

The making of any advance or the granting of any credit.

2A

The management of credit by the person granting it.

3

The provision of the facility of instalment credit finance in a hire-purchase, conditional sale or credit sale agreement for which facility a separate charge is made and disclosed to the recipient of the supply of goods.

4

The provision of administrative arrangements and documentation and the transfer of title to the goods in connection with the supply described in item 3 if the total consideration therefor is specified in the agreement and does not exceed £10.

5

The provision of intermediary services in relation to any transaction comprised in item 1, 2, 3, 4 or 6 (whether or not any such transaction is finally concluded) by a person acting in an intermediary capacity.

5A

The underwriting of an issue within item 1 or any transaction within item 6.

6

The issue, transfer or receipt of, or any dealing with, any security or secondary security being—

(a) shares, stocks, bonds, notes (other than promissory notes), debentures, debenture stock or shares in an oil royalty; or

(b) any document relating to money, in any currency, which has been deposited with the issuer or some other person, being a document which recognises an obligation to pay a stated amount to bearer or to order, with or without interest, and being a document by the delivery of which, with or without endorsement, the right to receive that stated amount, with or without interest, is transferable; or

(c) any bill, note or other obligation of the Treasury or of a Government in any part of the world, being a document by the delivery of which, with or without endorsement, title is transferable, and not being an obligation which is or has been legal tender in any part of the world; or

(d) any letter of allotment or rights, any warrant conferring an option to acquire a security included in this item, any renounceable or scrip certificates, rights coupons, coupons representing dividends or interest on such a security, bond mandates or other documents conferring or containing evidence of title to or rights in respect of such a security; or

(e) units or other documents conferring rights under any trust established for the purpose, or having the effect of providing, for persons having funds available for investment, facilities for the participation by them as beneficiaries under the trust, in any profits or income arising from the acquisition, holding, management or disposal of any property whatsoever.

7

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

8

The operation of any current, deposit or savings account.

9

The management of—

(a) an authorised open-ended investment company; or

(aa) an authorised contractual scheme; or

(b) an authorised unit trust scheme; or

(d) a sub-fund of any other Gibraltar collective investment scheme; or

(e) an individually recognised overseas scheme that is not an umbrella scheme; or

(f) a sub-fund of any other individually recognised overseas scheme; or

(g) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(h) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(i) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(j) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(k) a qualifying pension fund.

10

The management of a closed-ended collective investment undertaking.

Notes:

Group 6— Education

Item No.

1

The provision by an eligible body of—

(a) education;

(b) ... or

2

The supply of private tuition, in a subject ordinarily taught in a school or university, by an individual teacher acting independently of an employer.

3

The provision of examination services—

(a) by or to an eligible body; or

(b) to a person receiving education or vocational training which is—

(i) exempt by virtue of items 1, 2 , 5 or 5A (or would be so exempt but for item 1 or 2 of Part 3); or

(ii) provided otherwise than in the course or furtherance of a business.

4

The supply of any goods or services (other than examination services) which are closely related to a supply of a description falling within item 1 (or would be so exempt but for item 1 or 2 of Part 3) (the principal supply) by or to the eligible body making the principal supply provided—

(a) the goods or services are for the direct use of the pupil, student or trainee (as the case may be) receiving the principal supply; and

(b) where the supply is to the eligible body making the principal supply, it is made by another eligible body.

5

The provision of vocational training, and the supply of any goods or services essential thereto by the person providing the vocational training, to the extent that the consideration payable is ultimately a charge to funds provided pursuant to arrangements made under section 2 of the Employment and Training Act 1973, section 1A of the Employment and Training Act (Northern Ireland) 1950 or section 2 of the Enterprise and New Towns (Scotland) Act 1990.

5A

The provision of education or vocational training and the supply, by the person providing that education or training, of any goods or services essential to that provision, to the extent that the consideration payable is ultimately a charge to funds provided by

(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5B

The provision of education or vocational training and the supply, by the person providing that education or training, of any goods or services essential to that provision, to persons who are—

(a) aged under 19,

(b) aged 19 or over, in respect of education or training begun by them when they were aged under 19,

(ba) aged 19 or over and for whom an EHC plan is maintained,

(d) aged 25 or over, in respect of education or training begun by them when they were within paragraph (ba) or (c),

to the extent that the consideration payable is ultimately a charge to funds provided by the Secretary of State.

5C

The provision of education or vocational training and the supply, by the person providing that education or training, of any goods or services essential to that provision, to persons who are aged 19 or over, to the extent that the consideration payable is ultimately a charge to funds provided by the Secretary of State in exercise of functions under Part 4 of the Apprenticeships, Skills, Children and Learning Act 2009.

6

The provision of facilities by—

(a) a youth club or an association of youth clubs to its members; or

(b) an association of youth clubs to members of a youth club which is a member of that association.

Notes:

Group 7— Health and welfare

Item No.

1

The supply of services consisting in the provision of medical care by a person registered or enrolled in any of the following—

(a) the register of medical practitioners ...;

(b) either of the registers of ophthalmic opticians or the register of dispensing opticians kept under the Opticians Act 1989 or either of the lists kept under section 9 of that Act of bodies corporate carrying on business as ophthalmic opticians or as dispensing opticians;

(ca) the register of osteopaths maintained in accordance with the provisions of the Osteopaths Act 1993 ;

(cb) the register of chiropractors maintained in accordance with the provisions of the Chiropractors Act 1994 ;

(d) the register of qualified nurses, midwives and nursing associates maintained under article 5 of the Nursing and Midwifery Order 2001;

(e) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2

The supply of any services consisting in the provision of medical care, or the supply of dental prostheses, by—

(a) a person registered in the dentists’ register;

(b) a person registered in the dental care professionals register established under section 36B of the Dentists Act 1984; ...

2A

The supply of any services or dental prostheses by a dental technician.

3

The supply of any services consisting in the provision of medical care by a person registered in the register maintained under article 19 of the Pharmacy Order 2010 or in the register of pharmaceutical chemists kept under the Pharmacy (Northern Ireland) Order 1976.

4

The provision of care or medical or surgical treatment and, in connection with it, the supply of any goods, in any hospital or state-regulated institution.

5

The provision of a deputy for a person registered in the register of medical practitioners ....

6

Human blood.

7

Products for therapeutic purposes, derived from human blood.

8

Human (including foetal) organs or tissue for diagnostic or therapeutic purposes or medical research.

9

The supply by—

(a) a charity,

(b) a state-regulated private welfare institution or agency, or

of welfare services and of goods supplied in connection with those welfare services.

10

The supply, otherwise than for profit, of goods and services incidental to the provision of spiritual welfare by a religious community to a resident member of that community in return for a subscription or other consideration paid as a condition of membership.

11

The supply of transport services for sick or injured persons in vehicles specially designed for that purpose.

Notes:

Group 8— Burial and cremation

Item No.

1

The disposal of the remains of the dead.

2

The making of arrangements for or in connection with the disposal of the remains of the dead.

Group 9— SUBSCRIPTIONS TO TRADE UNIONS, PROFESSIONAL AND OTHER PUBLIC INTEREST BODIES

Item No.

1

The supply to its members of such services and, in connection with those services, of such goods as are both referable only to its aims and available without payment other than a membership subscription by any of the following non-profit-making organisations—

(a) a trade union or other organisation of persons having as its main object the negotiation on behalf of its members of the terms and conditions of their employment;

(b) a professional association, membership of which is wholly or mainly restricted to individuals who have or are seeking a qualification appropriate to the practice of the profession concerned;

(c) an association, the primary purpose of which is the advancement of a particular branch of knowledge, or the fostering of professional expertise, connected with the past or present professions or employments of its members;

(d) an association, the primary purpose of which is to make representations to the Government on legislation and other public matters which affect the business or professional interests of its members.

(e) a body which has objects which are in the public domain and are of a political, religious, patriotic, philosophical, philanthropic or civic nature.

Note:

Group 10— Sport, sports competitions and physical education

Item No.

1

The grant of a right to enter a competition in sport or physical recreation where the consideration for the grant consists in money which is to be allocated wholly towards the provision of a prize or prizes awarded in that competition.

2

The grant, by an eligible body established for the purposes of sport or physical recreation, of a right to enter a competition in such an activity.

3

The supply by an eligible body to an individual ... of services closely linked with and essential to sport or physical education in which the individual is taking part.

Notes:

Group 11— Works of art etc

Item No.

1

The disposal of an object with respect to which estate duty is not chargeable by virtue of section 30(3) of the Finance Act 1953, section 34(1) of the Finance Act 1956 or the proviso to section 40(2) of the Finance Act 1930.

2

The disposal of an object with respect to which inheritance tax is not chargeable by virtue of paragraph 1(3)(a) or (4), paragraph 3(4)(a), or the words following paragraph 3(4), of Schedule 5 to the Inheritance Tax Act 1984.

3

The disposal of property with respect to which inheritance tax is not chargeable by virtue of section 32(4) or 32A(5) or (7) of the Inheritance Tax Act 1984.

4

The disposal of an asset in a case in which any gain accruing on that disposal is not a chargeable gain by virtue of section 258(2) of the Taxation of Chargeable Gains Act 1992.

GROUP 12—FUND-RAISING EVENTS BY CHARITIES AND OTHER QUALIFYING BODIES

Item No.

1

The supply of goods and services by a charity in connection with an event—

(a) that is organised for charitable purposes by a charity or jointly by more than one charity,

(b) whose primary purpose is the raising of money, and

2

The supply of goods and services by a qualifying body in connection with an event—

(a) that is organised exclusively for the body’s own benefit,

(b) whose primary purpose is the raising of money, and

3

The supply of goods and services by a charity or a qualifying body in connection with an event—

(a) that is organised jointly by a charity, or two or more charities, and the qualifying body,

(b) that is so organised exclusively for charitable purposes or exclusively for the body’s own benefit or exclusively for a combination of those purposes and that benefit,

(d) that is promoted as being primarily for the raising of money.

Notes:

For this purpose “electronic communications” includes any communications by means of an electronic communications network.

Notes:

GROUP 13— CULTURAL SERVICES ETC

Item No.

1

The supply by a public body of a right of admission to—

(a) a museum, gallery, art exhibition or zoo; or

(b) a theatrical, musical or choreographic performance of a cultural nature.

2

The supply by an eligible body of a right of admission to—

(a) a museum, gallery, art exhibition or zoo; or

(b) a theatrical, musical or choreographic performance of a cultural nature.

Notes:

(1) For the purposes of this Group “public body” means—

(a) a local authority;

(b) a government department within the meaning of section 41(6); or

(c) a non-departmental public body which is listed in the 1995 edition of the publication prepared by the Office of Public Service and known as “Public Bodies”.

(2) For the purposes of item 2 “eligible body” means any body (other than a public body) which—

(a) is precluded from distributing, and does not distribute, any profit it makes;

(b) applies any profits made from supplies of a description falling within item 2 to the continuance or improvement of the facilities made available by means of the supplies; and

(c) is managed and administered on a voluntary basis by persons who have no direct or indirect financial interest in its activities.

(3) Item 1 does not include any supply the exemption of which would be likely to create distortions of competition such as to place a commercial enterprise carried on by a taxable person at a disadvantage.

(4) Item 1(b) includes the supply of a right of admission to a performance only if the performance is provided exclusively by one or more public bodies, one or more eligible bodies or any combination of public bodies and eligible bodies.

GROUP 14—SUPPLIES OF GOODS WHERE INPUT TAX CANNOT BE RECOVERED

Item No.

1

A supply of goods in relation to which each of the following conditions is satisfied, that is to say—

(a) there is input tax of the person making the supply (“the relevant supplier”), or of any predecessor of his, that has arisen or will arise on the supply to, ... or importation by, the relevant supplier or any such predecessor of goods used for the supply made by the relevant supplier;

(b) the only such input tax is non-deductible input tax; and

(c) the supply made by the relevant supplier is not a supply which would be exempt under Item 1 of Group 1 of Schedule 9 but for an option to tax any land under Part 1 of Schedule 10.

Notes:

GROUP 15—INVESTMENT GOLD

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Value Added Tax Act 1994

Meaning of “central heating system”

4A

Meaning of “renewable source heating system”

4B

Meaning of “qualifying security goods”

5

Meaning of “qualifying person”

6

Group 4 — Women’s sanitary products

Group 5 — Children’s car seats

1

Meaning of “children’s car seats”

1

Meaning of “safety seat”

2

Meaning of “related base unit”

2A

Meaning of “related wheeled framework”

3

Meaning of “booster seat”

4

Meaning of “booster cushion”

5

Group 6 — Residential conversions

1

2

Supplies only partly within item 1

1

Meaning of “qualifying conversion”

2

Meaning of “changed number of dwellings conversion”

3

Meaning of “single household dwelling” and “multiple occupancy dwelling”

4

Meaning of “house in multiple occupation conversion”

5

Meaning of “use for a relevant residential purpose”

6

Meaning of “special residential conversion”

7

Special residential conversions: reduced rate only for supplies made to intended user of converted accommodation

8

“Qualifying conversion” includes related garage works

9

Conversion not “qualifying” if planning consent and building control approval not obtained

10

Meaning of “supply of qualifying services”

11

Meaning of “building materials”

12

Group 7 — RESIDENTIAL RENOVATIONS AND ALTERATIONS

1

2

Supplies only partly within item 1

1

Meaning of “alteration” and “qualifying residential premises”

2

Items 1 and 2 only apply where premises have been empty for at least 2 years

3

Items 1 and 2 apply to related garage works

3A

Items 1 and 2 only apply if planning consent and building control approval obtained

4

Items 1 and 2 only apply if building used for relevant residential purpose is subsequently used solely for that purpose

4A

Meaning of “supply of qualifying services”

5

Meaning of “building materials”

6

Group 8— CONTRACEPTIVE PRODUCTS

1

Group 9— WELFARE ADVICE OR INFORMATION

1

Group 10 – INSTALLATION OF MOBILITY AIDS FOR THE ELDERLY

1

2

Group 11 — SMOKING CESSATION PRODUCTS

1

GROUP 12 — CARAVANS