V4.407 Connection of mains gas

The reduced rate of 5% applies to supplies to a 'qualifying person' of1:

  1.  

    •     connecting, or reconnecting, a mains gas supply to the qualifying person's sole or main residence

  2.  

    •     goods by a person connecting, or reconnecting, a mains gas supply to the qualifying person's sole or main residence, being goods whose installation is necessary for the connection, or reconnection, of the mains gas supply

to the extent that the consideration for the supply is or is to be funded by a grant made under a 'relevant scheme2'.

Qualifying person for the reduced-rating of the connection of mains gas

A 'qualifying person' means a person who, at the time of the supply either3:

  1.  

    •     is aged 60 or

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