Measure

VAT and energy saving materials

The measure

The government has published a call for evidence on options to reform the VAT relief available for the installation of energy saving materials. The call for evidence considers two areas for potential reform: the inclusion of additional technologies and the extension of the relief to buildings used for a relevant charitable purpose. 

 

Who will be affected?

Installers of energy saving materials and their customers.

 

When will the measure come into effect?

The call for evidence closes on 31 May 2023.

Our view

The call for evidence allows interested parties to provide input on how VAT should apply to an area of rapidly evolving, and increasingly important, technology.