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Energy-saving materials guidance

HMRC has updated its guidance to clarify the application of the zero, reduced and standard rates of VAT for the installation of energy-saving materials in GB and NI following recent legislative changes. VAT Notice 708/6: Energy-saving materials and heating equipment covers the following Spring Statement changes to VATA 1994, as introduced by the Value Added Tax (Installation of Energy-Saving Materials) Order, SI 2022/361:

Source: taxjournal.com

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