VENSAV3195 - temporary zero rate rules and transitional issues (Northern Ireland)
The new rules affected supplies of installations of energy-saving materials that had a time of supply on or after 1 May 2023. The time of supply is determined in accordance with the normal VAT accounting rules (usually the earliest of the date that the installation is completed, the date that the invoice is issued or the date that payment is made). If this is on or after 1 May 2023, the installation would have qualified for the zero rate. If an installation commenced before 1 May 2023 and a deposit was paid prior to 1 May 2023, then the deposit would have been reduced rated. However, if the final payment was made on or after 1 May 2023 this will have been zero rated.