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VENSAV1100 | Law and regulations

From HM Revenue & Customs · VAT Energy-Saving Materials and Grant-Funded Heating Supplies

The 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:

  • The 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: