The Value Added Tax (Installation of Energy-Saving Materials) Order 2022
1Citation and Commencement
2Articles 1 to 7 come into force on 1st April...
3Article 8 comes into force on 1st April 2027.
4Amendments to the Value Added Tax Act 1994
5Installation of energy-saving materials: Northern Ireland
6Installation of energy-saving materials: England and Wales and Scotland from 1 April 2022 to 31 March 2027
7(1) Schedule 8 (zero-rating) is amended as follows.
8Installation of energy-saving materials: England and Wales and Scotland from 1 April 2027

2022 No. 361

Value Added Tax

The Value Added Tax (Installation of Energy-Saving Materials) Order 2022

Made

Laid before the House of Commons

Coming into force in accordance with articles 2 and 3

The Treasury make this Order in exercise of the powers conferred by sections 29A(3), 30(4) and 96(9) of the Value Added Tax Act 19941.