As announced by the Chancellor in his Spring Statement 2022, a temporary zero rate relief will apply to services supplied in the installation of energy-saving materials in residential accommodation in England, Wales, and Scotland during the period from 1 April 2022 to 31 March 2027.

Zero rating will also apply to supplies of energy-saving materials, as defined in the legislation, when supplied by a person installing them in residential accommodation in England, Wales, or Scotland.

The definition of energy saving materials, previously set out in VATA 1994, sch 7A, grp. 2, has been extended to include wind and water turbines. The full list of items now covered is:

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