A: This is now a zero-rated taxable supply as the law was changed for supplies made in England, Scotland & Wales from April 2022 until the end of March 2027.This is explained in chapter 2 of Notice 708/6 on Energy Saving Materials. Prior to this such supplies may, subject to meeting additional criteria, have been reduced-rated; these reduced-rate rules still apply to installations in Northern Ireland due to the Brexit Northern Ireland Protocol.
These publications from Markel Tax were correct at the time of going to press and should be considered as principles-based guidance only. To check current validity, call the Markel Tax helpline. ICAEW (as distributor) disclaims all liability for any errors or omissions.
About Markel Tax
Markel Tax offers expert advice on UK tax and VAT via its helpline and provides monthly FAQs with questions and answers on common tax issues for businesses and practitioners.
