SI 2023/376 The Value Added Tax (Installation of Energy-Saving Materials) Order 2023

Published on: 30 March 2023

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Specialist Tax Statutory Instruments

Article summary

This Order extends to Northern Ireland from 1 May 2023 the temporary VAT zero rate for installation of energy-saving materials (ESMs) that was introduced in Great Britain on 1 April 2022 and which applies until 31 March 2027.

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

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