Commentary

VATA 1994 Sch 7A

Tax tables
Tax tables | Commentary

VATA 1994 Sch 7A

Tax tables | Commentary

Reduced rate supplies

VATA 1994 Sch 7A

Tax is chargeable at a reduced rate (currently 5 per cent) on supplies falling within Sch 7A.

Group 1Supplies of domestic fuel or power
Group 2Installation of energy-saving materials
Group 3Grant-funded installation of heating equipment or security goods or connection of gas supply
Group 4Women's sanitary products
Group 5Children's car seats
Group 6Residential conversions
Group 7Renovation and alteration of dwellings
Group 8Contraceptives
Group 9Welfare of the young, elderly or disabled
Group 10Installation of mobility aids for the elderly
Group 11Smoking cessation products

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