The Isle of Man Government has expanded the temporary VAT zero-rate for energy-saving materials to include necessary preparatory work for the installation of ground source and water source heat pumps. This amendment aligns with the Customs and Excise Agreement 1979 to maintain consistency with the rules and procedures in the United Kingdom. The widened scope of the temporary zero-rate applies from 1 April 2022 to 31 March 2027.
Source Orbitax
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