VAT – Energy-saving materials
9 May 2023
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There are special rules that govern when the installation of energy-saving materials and heating equipment is zero-rated or reduced-rated for VAT purposes.
HMRC has recently updated the applicable notice Energy-saving materials and heating equipment (VAT Notice 708/6). The notice has been updated to include guidance on the time-limited zero rate of VAT for installations of energy-saving materials installed in residential accommodation in Northern Ireland, with effect from 1 May 2023 to 31 March 2027.
The notice cancels and replaces the previous version and is relevant to any contractor or subcontractor installing energy-saving materials or grant-funded heating equipment.
The notice includes sections on:
- Installations of energy-saving materials.
- Grant-funded installations of heating equipment and security goods.
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