Policy paper

VAT: changes to the reduced rate for energy saving materials

This applies to businesses that provide and install energy saving materials and individuals who have them installed.

Documents

Draft clause 48

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Draft explanatory notes clause 48

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Details

This legislation amends the reduced rate of 5% VAT on the installation of certain energy saving materials, whilst retaining as much of the relief as permissible under EU law.

Published 9 December 2015