VAT Energy-Saving Materials and Grant-Funded Heating Supplies

VENSAV3115 - the supply was to a qualifying person (the first social condition)

바카라 사이트淨ualifying person바카라 사이트� was defined in note 6 to Group 3 of Schedule 7A and included:

(a) persons aged 60 or over; or

(b) persons that received one or more of the following benefits . Some of these benefits have been renamed or incorporated into other benefits, such as Universal Credit.聽 Where this was the case, HMRC accepts that the renamed or other benefit satisfied this part of the test in so far as it incorporated one or more of the benefits listed below:

바카라 사이트� child tax credit (other than the family element);

바카라 사이트� council tax benefit;

바카라 사이트� disability living allowance;

바카라 사이트� disablement pension;

바카라 사이트� housing benefit;

바카라 사이트� income-based jobseeker바카라 사이트檚 allowance;

바카라 사이트� income support;

바카라 사이트� war disablement pension;

바카라 사이트� working tax credit;

바카라 사이트� personal independence payment;

바카라 사이트� armed forces independence payment;

바카라 사이트� universal credit.

If there were two or more people living in a dwelling, and one person was a qualifying person and the other residents were not, the reduced rate will applied if the supply was to the qualifying person.聽 In practice, for a supply to be to a qualifying person, that person would have to be responsible for ordering and paying for the work to be done.