VENSAV3035 - Energy-saving materials: Rules applying to Great Britain from 1 April 2022
These reverted to the position prior to 1 October 2019 in that:
- The relief is no longer restricted by the social policy conditions or the 60% test;
- Wind and water turbines have been added back to the list of energy-saving materials; and
- A temporary zero rate has been introduced with effect from 1 April 2022 until 31 March 2027 (after which the 5% reduced rate applies).
Therefore, the materials described in VENSAV3040 to 3090 when installed in residential accommodation in Great Britain will benefit from the temporary zero rate from 1 April 2022 to 31 March 2027 (after which they revert to the 5% reduced rate).
These materials, with the exception of wind and water turbines, when installed in residential accommodation in Great Britain between 1 October 2019 and 31 March 2022 or from 1 October 2019 in Northern Ireland are subject to the reduced rate of 5%.
The term ‘relief’ is used to refer to both to the temporary zero rate and the reduced rate of 5%.