Grant-funded installations: qualifying persons
You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.
A qualifying person is a person who receives grant funding for the relevant installation and:
- is aged 60 or over; or
- is in receipt of one or more of the specific benefits listed in VAT Act 1994, Schedule 7A, Group 3, Legal note 6(2) to 6(3).
This is covered by VAT Act 1994, Schedule 7A, Group 3, Legal note 6(1) to 6(3).