VENSAV2083 | VAT rates applying to qualifying energy-saving materials with commencement dates (table)

The table below sets out the VAT rates applying to qualifying energy-saving materials and the dates they took effect.

The term “zero rated” refers to the temporary zero rate applying until 31 March 2027 (after which the reduced rate applies).

References to Great Britain and the United Kingdom. The term ‘GB’ encompasses England, Scotland and Wales while the term ‘UK’ also includes Northern Ireland (NI).

Note that installations of energy-saving materials qualified for relief when installed in both residential accommodation and buildings intended for use solely for a relevant charitable purpose (“charitable buildings”) until 31 July 2013. From 1 August 2013 the relief was withdrawn from charitable buildings and only installations in residential accommodation qualified for the relief. From 1 February 2024 the relief for charitable buildings was reinstated and from this date installations of energy-saving materials qualify for the relief when installed in both residential accommodation and charitable buildings.