VENSAV3190 - temporary zero rate rules and transitional issues (Great Britain only)

The new rules affected supplies of installations of energy-saving materials that had a time of supply on or after 1 April 2022. The time of supply is determined in accordance with the normal VAT accounting rules (usually the earliest of the date that the installation is completed, the date that the invoice is issued, or the date that payment is made). If this is on or after 1 April 2022, the installation would have qualified for the zero rate. If an installation commenced before 1 April 2022 and a deposit was paid prior to 1 April 2022, then the deposit would have been reduced rated at 5%. However, if the final payment was made on or after 1 April 2022 this would have been zero rated.