The Value Added Tax (Installation of Energy-Saving Materials) Order 2022

Contents

Article 1Citation and Commencement#

This Order may be cited as the Value Added Tax (Installation of Energy-Saving Materials) Order 2022.

Article 2Citation and Commencement#

Articles 1 to 7 come into force on 1st April 2022.

Article 3Citation and Commencement#

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Article 4Amendments to the Value Added Tax Act 1994#

The Value Added Tax Act 1994 is amended as follows.

Article 5Installation of energy-saving materials: Northern Ireland#

(1)Schedule 7A (charge at a reduced rate) is amended as follows.

(2)In the table in Part 1 (index), after “Energy-saving materials: installation” insert “in Northern Ireland”.

(3)In Part 2 (the Groups), in Group 2 —

(a)in the heading, after “materials” insert “in Northern Ireland”;

(b)in item 1, after “accommodation” insert “in Northern Ireland”;

(c)in item 2, in the words before paragraph (a), after “accommodation” insert “in Northern Ireland”; and

(d)in item 3, after “accommodation” insert “in Northern Ireland”.

Article 6Installation of energy-saving materials: England and Wales and Scotland from 1 April 2022 to 31 March 2027#

In Schedule 7A, in Part 2, in Group 3 (grant-funded installation of heating equipment or security goods or connections of gas supply), in items 8A and 8B, after “Supplies” insert “, so far as not falling within Group 23 in Schedule 8,”.

Article 7Installation of energy-saving materials: England and Wales and Scotland from 1 April 2022 to 31 March 2027#

(1)Schedule 8 (zero-rating) is amended as follows.

(2)In the table in Part 1 (index), at the appropriate place insert—“”

(3)In Schedule 8, in Part 2 (the Groups), at the end insert —“GROUP 23: INSTALLATION OF ENERGY-SAVING MATERIALS IN ENGLAND AND WALES AND SCOTLAND FROM 1 APRIL 2022 TO 31 MARCH 2027Item No1 Relevant supplies of services of installing energy-saving materials in residential accommodation in England and Wales and Scotland.2 Relevant supplies of energy-saving materials by a person who installs those materials in residential accommodation in England and Wales and Scotland.NOTES:Meaning of “energy-saving materials”1 For the purposes of this Group “energy saving materials” means any of the following—a insulation for walls, floors, ceilings, roofs or lofts or for water tanks, pipes or other plumbing fittings;b draught stripping for windows and doors;c central heating system controls (including thermostatic radiator valves);d hot water system controls;e solar panels;f wind turbines;g water turbines;h ground source heat pumps;i air source heat pumps;j micro combined heat and power units;k boilers designed to be fuelled solely by wood, straw or similar vegetal matter.Meaning of “residential accommodation”2 1 For the purposes of this Group “residential accommodation” means —a a building, or part of a building, that consists of a dwelling or a number of dwellings;b a building, or part of a building, used for a relevant residential purpose;c a caravan used as a place of permanent habitation; ord a houseboat.2 For the purposes of this Group “use for a relevant residential purpose” has the same meaning as it has for the purposes of Group 1 in Schedule 7A (see paragraph 7(1) of the Notes to that Group).3 In sub-paragraph (1)(d) “houseboat” has the meaning given by paragraph 7(3) of the Notes to Group 1 in Schedule 7A.Meaning of “relevant supplies”3 For the purposes of this Group “relevant supplies” means supplies made on or after 1 April 2022 and before 1 April 2027.”

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