SI 2024/24 The Value Added Tax (Installation of Energy-Saving Materials) Order 2024

Published on: 12 January 2024

Published by a

Specialist Tax Statutory Instruments

Article summary

These regulations make changes to the scope of VAT relief on energy-saving materials (ESMs) by reinstating relief for the installation of ESMs in relevant charitable buildings and introducing new categories of ESMs (such as water-source heat pumps).

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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