You can find more information about current rates of VAT. Schedule 8, group 23 (as inserted by the Value Added Tax (Installation of Energy-Saving Materials) Order 2022) specifies when installations of energy-saving materials in Great Britain are zero-rated during the period 1 April 2022 to 31 March 2027. ![]() The VAT Act 1994, section 30 holds that goods and services specified in schedule 8 to the act are zero-rated. Schedule 7A, group 3 specifies when grant-funded installations of heating equipment and security goods are reduced-rated. Schedule 7A, group 2 (as amended by The Value Added Tax (Reduced Rate)(Energy-Saving Materials) Order 2019) specifies when installations of energy-saving materials in Northern Ireland are reduced-rated. The VAT Act 1994, section 29A (as inserted by the Finance Act 2001) holds that goods and services specified in schedule 7A to the act are reduced-rated. You should read this notice if you’re a contractor or subcontractor installing: Information on the liability of other building work is explained in Buildings and construction (VAT Notice 708) and Reliefs from VAT for disabled and older people (Notice 701/7). ![]() ![]() ![]() This notice explains when the installation of energy-saving materials and heating equipment is reduced-rated in Northern Ireland and zero-rated in Great Britain (England, Scotland and Wales).
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