http://www.legislation.gov.uk/uksi/2022/361/article/2/2023-05-01
The Value Added Tax (Installation of Energy-Saving Materials) Order 2022
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VALUE ADDED TAX
Statute Law Database
2024-05-20
Expert Participation
2023-05-01
This Order introduces a temporary relief from VAT in the form of a zero rate to be applied to the supply of installation of energy-saving materials in England and Wales and Scotland. The relief remains in force for the period from 1st April 2022 until 31st March 2027. The Order also widens the scope of the zero rate (from 1st April 2022 to 31st March 2027) and reduced rate (from 1st April 2027) for the installation of energy-saving materials in England and Wales and Scotland.
Citation and CommencementI12
Articles 1 to 7 come into force on 1st April 2022.