What does the Windsor agreement in the VAT world?
- The UK is now able to apply a zero-rate in Northern Ireland where work is carried out on land or buildings. This will enable the UK to apply the zero-rate to solar panels and other installed energy saving materials which already enjoy the zero-rate in Great Britain.
- The UK and EU have agreed to form a joint committee ‘to explore establishing a list of goods not being at risk of entering the EU and which would not be subject to EU VAT rules’. These goods could then be zero-rated in the UK (including Northern Ireland).
Source Glyn Edwards
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