The reduced rate of 5% applies to supplies to a 'qualifying person' of1:
- Ìý
•ÌýÌýÌýÌý connecting, or reconnecting, a mains gas supply to the qualifying person's sole or main residence
- Ìý
•ÌýÌýÌýÌý goods 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
to the extent that the consideration for the supply is or is to be funded by a grant made under a 'relevant scheme2'.
Qualifying person for the reduced-rating of the connection of mains gas
A 'qualifying person' means a person who, at the time of the supply either3:
- Ìý
•ÌýÌýÌýÌý is aged 60 or over
- Ìý
•ÌýÌýÌýÌý is in receipt
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Web page updated on 17 Mar 2025 15:02