SI 2022/361 The Value Added Tax (Installation of Energy-Saving Materials) Order 2022

Published on: 24 March 2022

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Specialist Tax Statutory Instruments

Article summary

Regulations have been laid to reverse legislation that was introduced in 2019, which narrowed the scope of the previous VAT relief for energy-saving materials (ESMs), and to introduce a temporary zero rate of VAT for the installation of ESMs from 1 April 2022-31 March 2027 in England, Wales and Scotland.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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