Changes to the relief in 2019

With effect from 1 October 2019 the reduced rating for energy saving materials will change, see ¶32-006 for commentary on the post 1 October 2019 position.

Law and HMRC Publications (as applicable before 1 October 2019)

Reduced rating applies to (Group 2, Schedule 7A VATA 1994):

1Supplies of services of installing energy-saving materials in residential accommodation.

2Supplies of energy-saving materials by a person who installs those materials in residential accommodation.

The terms in bold are expanded upon below.

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