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

1. Introductory Text

2. 1. Citation and Commencement

3. 2. Articles 1 to 7 come into force on 1st April...

4. 3. Article 8 comes into force on 1st April 2027.

5. 4. Amendments to the Value Added Tax Act 1994

6. 5. Installation of energy-saving materials: Northern Ireland

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

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

9. 8. Installation of energy-saving materials: England and Wales and Scotland from 1 April 2027

10. Signature

11. Explanatory Note