V4.294 Zero-rating—installation of energy-saving materials
This paragraph covers the zero rate that applies to certain supplies of the installation of energy-saving materials in Great Britain (England, Scotland and Wales) for the period 1 April 2022 to 31 March 2027 and Northern Ireland 1 May 2023 to 31 March 2027 and to the supply of the energy-saving materials by the supplier that installs them. The zero rate provided for by VATA 1994, Sch 8, Group 23 is intended to be temporary. For information about the reduced rate of VAT that applies after and before the periods for which the temporary zero rate applies, see V4.409.
Energy-saving materials that qualify for the zero rate of VAT
VATA 1994, Sch 8, Group 23 provides for the zero rate of VAT to apply to supplies made during the relevant period to 31 March 2027 (see above) of services installing (see below) any of the following energy-saving materials in a relevant structure (see below) and to the supply of the energy-saving materials by the supplier that installs them:
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