VAT News

Zero Rate on Energy Saving Materials extended to Northern Ireland


HMRC have updated their Public Notice 708/6 which covers Energy-saving Materials and Heating Equipment. The change is to reflect that the ability to access the Zero rate on the supply and installation of the specifically qualifying Energy-saving Materials (ESM) has been extended from the 1st May 2023 to cover installations in residential property in Northern Ireland.

The intention is for the zero rate to apply on qualifying contracts until the 31 March 2027. This is an area of further potential change as there is currently a consultation being undertaken into the application of VAT on ESM – what can qualify and the types of properties that can be included in the VAT relief.

If you’d like to find out more on the consultation, then do join our online webinar on the 10th May at 0930. It’s free to join in the discussion – register here


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