Grant-funded installations: security goods
Under a former Home Office scheme linked to the HEES Home Energy Efficiency Scheme, the inspection took into account the potential need for security goods.
The HEES inspection could reveal the need for security goods only. In such cases, the reduced rate applied as long as all the following conditions were met:
- the installed items are in line with what is allowed under the VAT Act 1994, Schedule 7A, Group 3, Legal Note 5;
- installation of these qualifying security goods have been carried out in the sole or main residence of a qualifying person under the VAT Act 1994, Schedule 7A, Group 3, Items 9 & 10 and Legal Note 6; and
- payment is made from the grant-funding available under the relevant scheme (in line with the VAT Act 1994, Schedule 7A, Group 3, Legal Note 2(1) to 2(4).
The reduced rate applied whether or not:
- the qualifying security goods were fitted on the same day as any other grant-funded items;
- the qualifying security goods were fitted by the same contractor who fits any other grant-funded items; or
- there is any need to install any other grant-funded items.
This installation of qualifying security goods is covered by the VAT Act 1994, Schedule 7A, Group 3, Items 9 and 10, and the meaning of qualifying security goods are covered by the Legal Note 5 of the same Group, Schedule and Act .
However, this scheme has now been withdrawn and the relevant legislation is now obsolete.