Schedule A1, paragraph 1(1)

Subject to the following provisions of this Schedule, the supplies falling within this paragraph are— supplies for qualifying use of— coal, coke, or other solid substances held out for sale solely as fuel; coal gas, water gas, producer gases or similar gases; petroleum gases, or other gaseous hydrocarbons, whether in a gaseous or liquid state; fuel oil, gas oil or kerosene; or electricity, heat or air-conditioning; supplies of services of installing List A energy-saving materials in residential accommodation or in a building intended for use solely for a relevant charitable purpose; supplies of List A energy-saving materials by a person who installs those materials in residential accommodation or a building intended for use solely for a relevant charitable purpose; supplies to a qualifying person of any services of installing List B energy-saving materials in the qualifying person’s sole or main residence; . . . supplies of List B energy-saving materials made to a qualifying person by a person who installs those materials in the qualifying person’s sole or main residence. supplies to a qualifying person of services of connecting, or reconnecting, a mains gas supply to the qualifying person’s sole or main residence; supplies of goods made to a qualifying person by a person connecting, or reconnecting, a mains gas supply to the qualifying person’s sole or main residence, being goods whose installation is necessary for the connection, or reconnection, of the mains gas supply; supplies to a qualifying person of services of installing, maintaining or repairing a central heating system in the qualifying person’s sole or main residence; supplies of goods made to a qualifying person by a person installing, maintaining or repairing a central heating system in the qualifying person’s sole or main residence, being goods whose installation is necessary for the installation, maintenance or repair of the central heating system; supplies consisting in the leasing of goods that form the whole or part of a central heating system installed in the sole or main residence of a qualifying person; supplies of goods that form the whole or part of a central heating system installed in a qualifying person’s sole or main residence and that, immediately before being supplied, were goods leased under arrangements such that the consideration for the supplies consisting in the leasing of the goods was, in whole or in part, funded by a grant made under a relevant scheme; supplies to a qualifying person of services of installing qualifying security goods in the qualifying person’s sole or main residence; and supplies of qualifying security goods made to a qualifying person by a person who installs those goods in the qualifying person’s sole or main residence.

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