V4.416 Security goods

The following1 are liable to the reduced rate of VAT at 5%2:

  1.  

    •     supplies to a qualifying person of services of installing qualifying security goods in the qualifying person's sole or main residence

  2.  

    •     supplies of qualifying goods made to a qualifying person by a person who installs those goods in the qualifying person's sole or main residence

The reduced rate is only applicable to the extent that the consideration for the supply is or is to be funded by a grant made under a relevant scheme3. Where the grant funds not only a supply under the above

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial