VENSAV3035 - Energy-saving materials: rules applying to Great Britain from 1 April 2022

These reverted to the position prior to 1 October 2019 in that:

• The relief is no longer restricted by the social policy conditions or the 60% test;
• Wind and water turbines have been added back to the list of energy-saving materials; and
• A temporary zero rate has been introduced with effect from 1 April 2022 until 31 March 2027 (after which the reduced rate applies).

Therefore, the materials described in VENSAV3040 to 3090 when installed in residential accommodation in Great Britain will benefit from the temporary zero rate from 1 April 2022 to 31 March 2027 (after which they revert to the reduced rate). This is excluding the materials listed on pages VENSAV3061, VENSAV3062 and VENSAV3081, these materials will benefit from the temprary zero rate from 1 February 2024 to the 31 March 2027 (after which they revert to the reduced rate).