The Value Added Tax (Installation of Energy-Saving Materials) Order 2023

Installation of energy-saving materials from 1st April 2027

4.—(1) Schedule 7A (charge at reduced rate)(1) is amended as follows.

(2) In the table in Part 1 (index), for “Energy-saving materials: installation in Northern Ireland” substitute “Installation of energy-saving materials from 1st April 2027”.

(3) In Part 2 (the Groups), in Group 2 (installation of energy-saving materials in Northern Ireland)—

(a) in the heading, for “in Northern Ireland” substitute “from 1st April 2027”;

(b) for items 1 and 2 substitute—

“1.   Relevant supplies of services of installing energy-saving materials in residential accommodation.

2.   Relevant supplies of energy-saving materials by a person who installs those materials in residential accommodation.”;

(c) omit item 3;

(d) in the notes—

(i) omit note A1 (and the heading before it);

(ii) in note 1, after paragraph (e) insert—

“(f) wind turbines;

(g) water turbines;”;

(iii) omit note 4 (and the heading before it);

(iv) omit note 5 (and the heading before it);

(v) at the end insert—

“Meaning of “relevant supplies”

6.   For the purposes of this Group “relevant supplies” means supplies made on or after 1st April 2027.”.

(1)

Schedule 7A was inserted by section 99(5) of, and paragraph 1 of Schedule 31 to, the Finance Act 2001 (c. 9). Relevant amending instruments are S.I. 2002/1100, 2019/958 and 2022/361.