In particular, the temporary zero rate for energy-saving materials that applies in Great Britain from 1 April 2022 to 31 March 2027 will be extended to Northern Ireland. Also, 2019 legislation narrowing the scope of VAT relief for energy-saving materials will be reversed. The amendment will enter into force on 1 May 2023. (Contact: Brian Birt)
Source: taxscape.deloitte.com
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