VENSAV3070 - Energy-saving materials: wind turbines and water turbines

With effect from 1 October 2019, wind and water turbines were removed from the list of energy-saving materials in the UK. This remains the case in Northern Ireland, but from 1 April 2022 they have been reinstated as energy-saving materials in Great Britain where their installation in residential accommodation is eligible for the zero rate from 1 April 2022 to 31 March 2027 (and reduced rated at 5% thereafter).