Policy paper

Changes to the VAT treatment of the installation of Energy Saving Materials in in Great Britain

This tax and impact note details the introduction of the time-limited zero-rate of VAT for the installation of certain Energy Saving Materials in residential accommodation and the permanent reversal of legislative changes introduced in 2019 which narrowed the scope of the relief in Great Britain.

• From: HM Revenue & Customs
• Published: 23 March 2022

Applies to England, Scotland and Wales

Documents

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

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Details

This measure introduces a zero-rate of VAT for the installation of certain Energy Saving Materials in residential accommodation in Great Britain until 31 March 2027. It also permanently brings wind and water turbines back into scope of the relief in Great Britain. In Northern Ireland, the list of qualifying goods and rate of VAT due on installations will remain unchanged.

Published 23 March 2022