lexiara

Schedule 7A, Part 2, Group 2, item 1(2)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

An electrical storage battery is within this sub-paragraph if it is intended for use solely for storing energy converted from electricity that was— supplied to the residential accommodation or building in question, or generated by a microgeneration system.

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Source: legislation.gov.uk · retrieved 2026-07-28