The Value Added Tax (Installation of Energy-Saving Materials) Order 2024
Write the words of this act the way you think they should read. Solon shows your change as a redline against the published text and pins it to that exact text, so it can never be applied to wording you did not see.
Change 1
2 Installation of energy-saving materials from 1st April 2027
(1) In Schedule 7A to the Value Added Tax Act 1994 (charge at reduced rate), in Part 2, Group 2 (installation of energy-saving materials from 1st April 2027) is amended as follows. (2) In items 1 and 2, for “residential accommodation.” substitute “— (a) residential accommodation, or (b) a building intended for use solely for a relevant charitable purpose. . (3) In paragraph 1 of the notes (meaning of “energy-saving materials”)— (a) the existing text becomes sub-paragraph (1); (b) after sub-paragraph (1)(i) insert— (ia) water source heat pumps; ; (c) after sub-paragraph (1)(k) insert— (l) electrical storage batteries within sub-paragraph (2); (m) smart diverters. ; (d) after sub-paragraph (1) insert— (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. . (4) After paragraph 1 of the notes, insert— Installation of heat pumps 1A 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. . (5) After paragraph 2 of the notes, insert— Meaning of “use for a relevant charitable purpose” 3 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. .
2 Installation of energy-saving materials from 1st April 2027
(1) In Schedule 7A to the Value Added Tax Act 1994 (charge at reduced rate), in Part 2, Group 2 (installation of energy-saving materials from 1st April 2027) is amended as follows. (2) In items 1 and 2, for “residential accommodation.” substitute “— (a) residential accommodation, or (b) a building intended for use solely for a relevant charitable purpose. . (3) In paragraph 1 of the notes (meaning of “energy-saving materials”)— (a) the existing text becomes sub-paragraph (1); (b) after sub-paragraph (1)(i) insert— (ia) water source heat pumps; ; (c) after sub-paragraph (1)(k) insert— (l) electrical storage batteries within sub-paragraph (2); (m) smart diverters. ; (d) after sub-paragraph (1) insert— (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. . (4) After paragraph 1 of the notes, insert— Installation of heat pumps 1A 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. . (5) After paragraph 2 of the notes, insert— Meaning of “use for a relevant charitable purpose” 3 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. .
One line that says what changes, such as "Halve the dog tax".
Who it helps, what it costs, what it fixes. It is what persuades people to support it.
How this law is officially changed
Solon does not know this law's official route yet. The proposal is recorded all the same, and the route appears here once its source is added.
A proposal here is not law. Support on Solon is evidence that people want the change; the official route says what it takes to make it law.
Sign in to file your proposal. What you have written stays on this page.
Sign in to file itThink it through
Ask what your change would do, who would gain and who would bear a cost, and where something like it is already law. The assistant reads your draft as it stands, cites the law and the studies it finds, and takes no side. What you file stays yours.