The Value Added Tax (Reduced Rate) Order 2007

• Citation: S.I. 2007/1601
• Sections: 5

Section 1

(1) This Order may be cited as the Value Added Tax (Reduced Rate) Order 2007 and comes into force on 1st July 2007.

(2) Articles 3(a) and 4 have effect in relation to supplies made on or after 1st July 2007.

(3) Articles 3(b) and 5 have effect in relation to supplies made on or after 1st July 2007 but before 1st July 2008.

Section 2

Schedule 7A to the Value Added Tax Act 1994 (charge at reduced rate) is amended as follows.

Section 3

In Part 1—

(a) after the entry for “Heating equipment, security goods and gas supplies etc ” insert—

Installation of mobility aids for the elderly……………….Group 10

(b) after the entry for “Residential conversions” insert—

Smoking cessation products……………………………….Group 11

Section 4

In Part 2, insert at the end—

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”

(1) For the purposes of this Group “mobility aids” means any of the following—

(a) grab rails;

(b) ramps;

(c) stair lifts;

(d) bath lifts;

(e) built-in shower seats or showers containing built-in shower seats;

(f) walk-in baths fitted with sealable doors.

Meaning of “domestic accommodation”

(2) For the purposes of this Group “domestic accommodation” means a building, or part of a building, that consists of a dwelling or a number of dwellings.

Section 5

In Part 2, after Group 10 (as inserted by Article 4) insert—

GROUP 11 — SMOKING CESSATION PRODUCTS

ITEM NO.

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