Following the announcement in the Windsor Framework HMRC has published an instrument extending the temporary VAT zero rate for energy-saving materials that was introduced on 1 April 2022 to Northern Ireland. This aligns the VAT treatment of the supply of installations of energy saving materials in Northern Ireland with Great Britain. The reduced rate will be available on the same basis until 31 March 2027 and then revert to the 5% reduced rate of VAT. The Order will enter into force on 1 May 2023.
Source KPMG
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