This paragraph covers the reduced rate that applies to certain supplies of the installation of energy-saving materials in Great Britain (England, Scotland and Wales) before 1 April 2022 and after 31 March 2027 and in Northern Ireland before 1 May 2023 and after 31 March 2027 and to the supply of the energy-saving materials by the supplier that installs them. For information about the temporary zero rate of VAT that applies until 31 March 2027, see V4.294.
Installation of energy-saving materials from 1 April 2027
VATA 1994, Sch 7A, Group 2 provides for the reduced rate of VAT to apply to supplies made after 31 March 2027 of services installing (see below) any of the following energy-saving materials in a relevant structure (see below) and to the supply of the energy-saving materials by the supplier that installs them:
- Ìý
•ÌýÌýÌýÌý insulation for walls, floors, ceilings, roofs or lofts or for water tanks, pipes or other plumbing fittings
- Ìý
•ÌýÌýÌýÌý draught stripping for windows and doors
- Ìý
•ÌýÌýÌýÌý central heating system controls, including thermostatic
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Web page updated on 17 Mar 2025 14:19