The Value Added Tax (Installation of Energy-Saving Materials) Order 2023

• Citation: S.I. 2023/376
• Sections: 5

Section 1 Citation and commencement

This Order may be cited as the Value Added Tax (Installation of Energy-Saving Materials) Order 2023 and comes into force on 1st May 2023.

Section 2 Amendments to the Value Added Tax Act 1994

The Value Added Tax Act 1994 is amended as follows.

Section 3 Installation of energy-saving materials from 1st May 2023 to 31st March 2027 in Northern Ireland

(1) Schedule 8 (zero rating) is amended as follows.

(2) In the table in Part 1 (index), in the entry for “energy-saving materials”, after “2027” insert “, and in Northern Ireland from 1st May 2023 to 31st March 2027” .

(3) In Part 2 (the Groups), in Group 23 (installation of energy-saving materials in England and Wales and Scotland from 1st April 2022 to 31st March 2027)—

(a) in the heading, at the end insert “, and in Northern Ireland from 1st May 2023 to 31st March 2027” ;

(b) in items 1 and 2, in each place it occurs, omit “in England and Wales and Scotland”;

(c) in note 3, for “on or after 1st April 2022 and before 1st April 2027” substitute—

—

(a) where the residential accommodation is in England, Wales or Scotland, on or after 1st April 2022 and before 1st April 2027; and

(b) where the residential accommodation is in Northern Ireland, on or after 1st May 2023 and before 1st April 2027

Section 4 Installation of energy-saving materials from 1st April 2027

(1) Schedule 7A (charge at reduced rate) is amended as follows.

(2) In the table in Part 1 (index), for “Energy-saving materials: installation in Northern Ireland” substitute “Installation of energy-saving materials from 1st April 2027” .

(3) In Part 2 (the Groups), in Group 2 (installation of energy-saving materials in Northern Ireland)—

(a) in the heading, for “in Northern Ireland” substitute “from 1st April 2027” ;

(b) for items 1 and 2 substitute—

(1) Relevant supplies of services of installing energy-saving materials in residential accommodation.

(2) Relevant supplies of energy-saving materials by a person who installs those materials in residential accommodation.

(c) omit item 3;

(d) in the notes—

(i) omit note A1 (and the heading before it);

(ii) in note 1, after paragraph (e) insert—

(f) wind turbines;

(g) water turbines;

(iii) omit note 4 (and the heading before it);

(iv) omit note 5 (and the heading before it);

(v) at the end insert—

Meaning of “relevant supplies”

(6) For the purposes of this Group “ relevant supplies ” means supplies made on or after 1st April 2027.

Section 5 Consequential amendment

In the Value Added Tax (Installation of Energy-Saving Materials) Order 2022 omit articles 3 and 8.