http://www.legislation.gov.uk/uksi/2023/376/article/5/made

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

en

King's Printer of Acts of Parliament

2023-03-29

VALUE ADDED TAX

This Order introduces a temporary relief from VAT in the form of a zero rate to be applied to the supply of installation of energy-saving materials in Northern Ireland. The relief remains in force for the period from 1st May 2023 until 31st March 2027. The Order also widens the scope of the zero rate (from 1st May 2023 to 31st March 2027) and reduced rate (from 1st April 2027) for the installation of energy-saving materials in Northern Ireland. This aligns the treatment of the supply of installation of energy-saving materials in Northern Ireland with that in England and Wales and Scotland.