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
PDF, 52.3 KB, 1 page
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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.
Updates to this page
Published 9 December 2015