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»Ê¹ÚÌåÓýapp relevant UK legislation for the reduced rate and temporary zero-rate of VAT, for supplies of energy-saving materials and their installation continues to be:

• »Ê¹ÚÌåÓýapp VAT Act 1994, Section 30 - holds that goods and services specified in Schedule 8 to the Value Added Tax Act 1994 are zero-rated.
• Schedule 8, Group 23:

• specifies when installations of energy-saving materials in Great Britain (England, Scotland and Wales) are zero-rated during the period 1 April 2022 to 31 March 2027
• specifies when installations of energy-saving materials in Northern Ireland are zero-rated during the period 1 May 2023 to 31 March 2027
• as amended by the Value Added Tax (Installation of Energy-Saving Materials) Order 2024
• VAT Act 1994, Section 29A - holds that goods and services specified in Schedule 7A to the Act are reduced-rated
• VAT Act 1994, Schedule 7A, Group 2: sets out the reduced rate
• VAT Act 1994, Schedule 7A, Group 3: sets out the relevant legislation for the reduced rate of VAT for grant-funded installation of heating equipment