Finance Act 2014

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Amendment of Schedule 1 (exempt activities), Schedule 2 (zero-rated goods and services) and Schedule 3 (goods and services chargeable at the reduced rate) to Principal Act

71. (1) Schedule 1 to the Principal Act is amended—

(a) by substituting the following subparagraph for subparagraph (4) of paragraph 3:

“(4) The provision by non-profit making organisations of—

(a) facilities for participation in—

(i) sporting activities, including golf, or

(ii) physical educational activities,

or

(b) services closely related to the provision of those facilities.”,

(b) in paragraph 4 by inserting the following subparagraph after subparagraph (2) —

“(2A) The supply of services for the protection or care of children and young persons where such services are—

(a) referred to in the Child Care (Placement of Children in Foster Care) Regulations 1995, and

(b) provided by persons with whom arrangements have been made under section 58 (1) of the Child and Family Agency Act 2013 .”,

and

(c) in paragraph 6—

(i) in subparagraph (1)(e) by substituting “negotiating credit and” for “negotiating credit, and”, and

(ii) by inserting the following clause after clause (ea) of subparagraph (2):

“(eb) a defined contribution scheme (within the meaning of the Pensions Act 1990 ), other than a one-member arrangement (within the meaning of that Act);”.

(2) Schedule 2 to the Principal Act is amended—

(a) in paragraph 6—

(i) by substituting the following clause for clause (d) of subparagraph (2):

“(d) services of the kind referred to in paragraph 4(2) (Supply, hiring, repair, maintenance, etc. of sea-going vessels or aircraft);”,

and

(ii) by inserting the following clauses after clause (d) of subparagraph (2):

“(da) services of the kind referred to in paragraph 4(3) (Supply, hiring, repair, maintenance, etc. of equipment incorporated or for use in sea-going vessels to which paragraph 4(2)(a) relates);

(db) services of the kind referred to in paragraph 4(4) (Supply, hiring, repair, maintenance, etc. of equipment incorporated or for use in aircraft to which paragraph 4(2)(b) relates);”,

and

(b) in paragraph 8(1) —

(i) in item (a) of Part B of Table 1, by substituting “Tea, herbal tea and preparations derived from either or both of them, when supplied in drinkable form.” for “Tea and preparations derived from tea when supplied in drinkable form.”, and

(ii) in item (a) of column 2 of Part E of Table 1, by substituting “Tea, herbal tea and preparations derived from either or both of them, when supplied in non-drinkable form.” for “Tea and preparations derived from tea when supplied in non-drinkable form.”.

(3) Schedule 3 to the Principal Act is amended—

(a) in paragraph 12 by deleting subparagraphs (2) and (3), and

(b) by substituting the following subparagraph for subparagraph (4) of paragraph 17:

“(4) The supply of hydrocarbon oil of a kind used for domestic or industrial heating, excluding gas oil (within the meaning of section 94 (1) of the Finance Act 1999 ), other than gas oil which has been duly marked in accordance with Regulation 29(2)(a) of the Mineral Oil Tax Regulations 2012 ( S.I. No. 231 of 2012 ).”.

(4) The following provisions shall apply as on and from 1 March 2015:

(a) subsection (1)(a);

(b) subsection (1)(c)(ii);

(c) subsection (3)(a).