VENSAV1100 - Law and regulations

The relevant UK legislation for the reduced rate of VAT for supplies of services of installing energy- saving materials and supplies of the energy-saving materials so installed continues to be (as updated by the Taxation Cross Border Act 2018):

• VAT Act 1994, Section 29A - holds that goods and services specified in Schedule 7A to the Act are reduced-rated;
• VAT Act 1994, Schedule 7A, Group 2 - Installation of energy-saving materials; and
• VAT Act 1994, Schedule 7A, Group 3 - Grant-funded installation of heating equipment or security goods or connection of gas supply.
• Group 23 to Schedule 8 of VATA 1994 (as inserted by the Value Added Tax (Installation of Energy Saving Materials) Order 2022 (applicable from 1 April 2022 to 31 March 2027).