Reduced rate continues to apply

Revenue and Customs Brief 13 (2015): reduced rate of VAT for the installation of energy saving materials confirms that the government is considering the implications of the Court of Justice of the EU’s decision that the UK has applied the reduced rate on for the installation of energy saving materials too widely.

If there are to be any legislative changes, they will not be implemented before FA 2016. Until then, supplies of the installation of energy savings materials will continue to be reduced rated.