- The scope of the temporary zero-rate of VAT for energy-saving materials has been widened.
- The amendment includes necessary preparatory work for the installation of ground source and water source heat pumps.
- The amendment also includes installation of energy-saving materials into buildings solely for charitable purposes.
- The temporary zero-rate applies from April 1, 2022, to March 31, 2027.
- These amendments are required to align with customs and excise duties in the United Kingdom.
Source: gov.im
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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