The Value Added Tax (Reduced Rate) (Energy-Saving Materials) Order, SI 2019/958, narrows the scope of the UK’s reduced VAT rate for installation of energy-saving materials in residential accommodation with effect from 1 October 2019. The change is needed to comply with a decision of the CJEU in 2015 that the reduced rate should be applied solely in relation to social housing. The government consulted on a first draft of the order in December 2015 and on a revised draft during April and May 2019.
The Value Added Tax (Reduced Rate) (Energy-Saving Materials) Order, SI 2019/958, narrows the scope of the UK’s reduced VAT rate for installation of energy-saving materials in residential accommodation with effect from 1 October 2019. The change is needed to comply with a decision of the CJEU in 2015 that the reduced rate should be applied solely in relation to social housing. The government consulted on a first draft of the order in December 2015 and on a revised draft during April and May 2019.
