The Isle of Man has published the Value Added Tax Act (Amendment) (No. 3) Order 2022. The Order introduces temporary relief from VAT in the form of a zero-rate on supplies of services and installation of energy-saving materials in the Isle of Man, which had previously been subject to the reduced-rate of VAT (5%). The relief is deemed to have come into operation with retroactive effect from 1 April 2022 to 31 March 2027. In addition to the relief, the Order also expands the scope of qualifying energy-saving materials to include water and wind turbines.