Policy paper
VAT: relief for energy-saving materials to Northern Ireland
This tax information and impact note explains the extension of VAT relief for energy-saving materials to Northern Ireland.
Documents
Details
This instrument extends the temporary VAT zero rate for energy-saving materials that was introduced in Great Britain on 1 April 2022 (and which applies until 31 March 2027) to Northern Ireland.
It also extends the reversal of legislation that was introduced in 2019, which narrowed the scope of the previous VAT relief for energy-saving materials, to Northern Ireland.
This is allowed under the Windsor Framework and aligns the VAT treatment of the supply of installations of energy-saving materials in Northern Ireland with Great Britain.
It will enter into force on 1 May 2023.
Updates to this page
Published 29 March 2023