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The Value Added Tax (Installation of Energy-Saving Materials) Order 2024
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- UK Statutory Instruments
- 2024 No. 24
- Explanatory Note
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Explanatory Note
(This note is not part of the Order)
This Order amends the Value Added Tax Act 1994 (c. 23) (“VATA”) to widen the scope of the temporary zero-rate of value added tax (“VAT”) (which applies from 1st April 2022 to 31st March 2027 in England and Wales and Scotland, and from 1st May 2023 to 31st March 2027 in Northern Ireland) and reduced rate (which applies from 1st April 2027) for the supply of installation of energy-saving materials.
Article 2 amends Group 2 in Schedule 7A (charge at reduced rate) of VATA to extend the reduced VAT rate that applies from 1st April 2027 to the installation of energy-saving materials into buildings used solely for a charitable purpose, and broadens the meaning of “installing energy-saving materials” to include necessary preparatory work undertaken for the installation of ground source and water source heat pumps. This article also adds water source heat pumps, certain electrical batteries, and certain smart diverters to the list of energy-saving materials that can qualify for the reduced rate of VAT.
Article 3 amends Group 23 in Schedule 8 (zero-rating) to widen the temporary zero-rate for the installation of energy-saving materials to the same items introduced into Group 2 of Schedule 7A by Article 2. This rate will apply from 1st February 2024 to 31st March 2027.
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.
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