Policy paper

Revenue and Customs Brief 13 (2015): reduced rate of VAT for the installation of energy saving materials

This brief explains the government’s position in respect of the decision of the European Court concerning its policy.

• From: HM Revenue & Customs
• Published: 31 July 2015
• Last updated: 18 August 2015 — See all updates

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Revenue and Customs Brief 13 (2015): reduced rate of VAT for the installation of energy saving materials

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The European Court has decided that the UK’s application of the reduced rate of VAT for the installation of energy saving materials was wider than permitted by EU law. The government is currently considering the implications of this decision with a view to implementing legislative changes if these are required.

Published 31 July 2015
Last updated 18 August 2015 + show all updates

1. 18 August 2015

   Section under 'current position' updated to clarify guidance following user feedback.

2. 31 July 2015

   First published.