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

Installation of energy-saving materials: England and Wales and Scotland from 1 April 2022 to 31 March 2027 U.K.

7.—(1) Schedule 8 (zero-rating) is amended as follows.

(2) In the table in Part 1 (index), at the appropriate place insert—

“Energy-saving materials: installation in England and Wales and Scotland from 1 April 2022 to 31 March 2027

Group 23”

(3) In Schedule 8, in Part 2 (the Groups), at the end insert —

“GROUP 23: INSTALLATION OF ENERGY-SAVING MATERIALS IN ENGLAND AND WALES AND SCOTLAND FROM 1 APRIL 2022 TO 31 MARCH 2027

Item No

1.   Relevant supplies of services of installing energy-saving materials in residential accommodation in England and Wales and Scotland.

2.   Relevant supplies of energy-saving materials by a person who installs those materials in residential accommodation in England and Wales and Scotland.

NOTES:

Meaning of “energy-saving materials”

1.   For the purposes of this Group “energy saving materials” means any of the following—

(a) insulation for walls, floors, ceilings, roofs or lofts or for water tanks, pipes or other plumbing fittings;

(b) draught stripping for windows and doors;

(c) central heating system controls (including thermostatic radiator valves);

(d) hot water system controls;

(e) solar panels;

(f) wind turbines;

(g) water turbines;

(h) ground source heat pumps;

(i) air source heat pumps;

(j) micro combined heat and power units;

(k) boilers designed to be fuelled solely by wood, straw or similar vegetal matter.

Meaning of “residential accommodation”

2.— (1)  For the purposes of this Group “residential accommodation” means —

(a) a building, or part of a building, that consists of a dwelling or a number of dwellings;

(b) a building, or part of a building, used for a relevant residential purpose;

(c) a caravan used as a place of permanent habitation; or

(d) a houseboat.

(2) For the purposes of this Group “use for a relevant residential purpose” has the same meaning as it has for the purposes of Group 1 in Schedule 7A (see paragraph 7(1) of the Notes to that Group).

(3) In sub-paragraph (1)(d) “houseboat” has the meaning given by paragraph 7(3) of the Notes to Group 1 in Schedule 7A.

Meaning of “relevant supplies”

3.   For the purposes of this Group “relevant supplies” means supplies made on or after 1 April 2022 and before 1 April 2027.”.

Commencement Information

I1 Art. 7 in force at 1.4.2022, see art. 2