1. —(1) This Order may be cited as the Value Added Tax (Reduced Rate) Order 2007 and comes into force on 1st July 2007.

(2) Articles 3(a) and 4 have effect in relation to supplies made on or after 1st July 2007.

(3) Articles 3(b) and 5 have effect in relation to supplies made on or after 1st July 2007 but before 1st July 2008.

2. Schedule 7A to the Value Added Tax Act 1994 (charge at reduced rate)( 2 ) is amended as follows.

3. In Part 1—

(a) after the entry for “Heating equipment, security goods and gas supplies etc ” insert—

“ Installation of mobility aids for the elderly……………….Group 10 ” ; and

(b) after the entry for “Residential conversions” insert—

“ Smoking cessation products……………………………….Group 11 ” .

4. In Part 2, insert at the end—

“ GROUP 10 – INSTALLATION OF MOBILITY AIDS FOR THE ELDERLY

ITEM NO.

1. The supply of services of installing mobility aids for use in domestic accommodation by a person who, at the time of the supply, is aged 60 or over.

2. The supply of mobility aids by a person installing them for use in domestic accommodation by a person who, at the time of the supply, is aged 60 or over.

• NOTES:

• Meaning of “mobility aids”

1. For the purposes of this Group “mobility aids” means any of the following—

(a) grab rails;

(b) ramps;

(c) stair lifts;

(d) bath lifts;

(e) built-in shower seats or showers containing built-in shower seats;

(f) walk-in baths fitted with sealable doors.

Meaning of “domestic accommodation”

2. For the purposes of this Group “domestic accommodation” means a building, or part of a building, that consists of a dwelling or a number of dwellings. ” .

5. In Part 2, after Group 10 (as inserted by Article 4) insert—

“ GROUP 11 — SMOKING CESSATION PRODUCTS

ITEM NO.

1. Supplies of pharmaceutical products designed to help people to stop smoking tobacco. ”