2022 No. 361
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.
Citation and Commencement
I11
This Order may be cited as the Value Added Tax (Installation of Energy-Saving Materials) Order 2022.
I22
Articles 1 to 7 come into force on 1st April 2022.
F23
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Amendments to the Value Added Tax Act 1994I34
The Value Added Tax Act 1994 is amended as follows.
Installation of energy-saving materials: Northern IrelandI45
1
Schedule 7A (charge at a reduced rate)2 is amended as follows.
2
In the table in Part 1 (index), after “Energy-saving materials: installation” insert “in Northern Ireland”
.
3
In Part 2 (the Groups), in Group 2 —
a
in the heading, after “materials” insert “in Northern Ireland”
;
b
in item 1, after “accommodation” insert “in Northern Ireland”
;
c
in item 2, in the words before paragraph (a), after “accommodation” insert “in Northern Ireland”
; and
d
in item 3, after “accommodation” insert “in Northern Ireland”
.
Installation of energy-saving materials: England and Wales and Scotland from 1 April 2022 to 31 March 2027
I56
In Schedule 7A, in Part 2, in Group 3 (grant-funded installation of heating equipment or security goods or connections of gas supply), in items 8A and 8B, after “Supplies” insert “, so far as not falling within Group 23 in Schedule 8,”
.
I67
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.
Installation of energy-saving materials: England and Wales and Scotland from 1 April 2027F18
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(This note is not part of the Order)