(This note is not part of the Order)
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.
Article 3 amends Group 23 in Schedule 8 (zero-rating) of the Value Added Tax Act 1994 (c. 23) to extend the temporary zero-rate relief to the installation of energy-saving materials in Northern Ireland.
Article 4 amends Group 2 in Schedule 7A (reduced rating) to widen the reduced rate for the installation of energy-saving materials in Northern Ireland from 1st April 2027.
Article 5 makes consequential amendments to the Value Added Tax (Installation of Energy-Saving Materials) Order 2022 (S.I. 2022/361).
A Tax Information and Impact Note covering this instrument will be published on the government website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.