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Energy-saving materials relief under review

09 April 2019
Issue: 4691 / Categories: News
 

HMRC is consulting on updated draft legislation to amend the scope of the VAT relief for the installation of energy-saving materials (ESMs) in residential accommodation.

The proposed amendments will:

  • maintain the reduced rate on installations of ESMs in residential accommodation for recipients who are aged 60 or over or receiving certain benefits, and for housing associations;
  • remove the reduced rate for the installation of wind and water turbines; and
  • maintain the reduced rate for all other installations in residential accommodation where the cost of the materials does not exceed 60% of the total cost of installation.
Issue: 4691 / Categories: News
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