VENSAV2080 - History of the reduced rate: introduction of the time-limited zero rate of VAT and a reversal of the 2019 restrictions in Great Britain

With effect from 1 April 2022:

• The 2019 restrictions in Great Britain were permanently reversed;
• A temporary zero rate for the installation of energy-saving materials in residential accommodation in Great Britain was introduced, for the period of 1 April 2022 to 31 March 2027 (after which the rate will revert back to the reduced rate); and
• Wind and water turbines were reintroduced as qualifying energy-saving materials in Great Britain only.
  
  Note: These changes were applicable to Great Britain only and did not apply to Northern Ireland. They were introduced by Group 23 of Schedule 8 to VATA 1994 (as inserted by the Value Added Tax (Installation of Energy Saving Materials) Order 2022.