Reduced-rated supplies
A reduced-rated supply is chargeable to VAT at the rate of 5%.

Group

1.

2.

Installation of energy-savings materials

3.

Grant-funded installation of heating equipment or security

goods or connection of gas supply

4.

Women’s sanitary products

5.

Children’s car seats

6.

Residential conversions

7.

Residential renovations and alterations

8.

Contraceptive products (from 01.04.06)

9.

Welfare advice or information (from 01.07.06)