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VENSAV2081 | Extension of the temporary zero rate and reversal of the 2019 restrictions in Northern Ireland

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

Following the Windsor Framework, the changes made to the scope of the relief in Great Britain (see VENSAV2080) were extended to Northern Ireland.

These changes were introduced by way of amendments to Group 23 of Schedule 8 to VATA 1994 (as inserted by the Value Added Tax (Installation of Energy Saving Materials) Order 2023.