{
  "url": "https://openlegislation.uk/value-added-tax-installation-of-energy-saving-materials-order-2022",
  "json_url": "https://openlegislation.uk/value-added-tax-installation-of-energy-saving-materials-order-2022.json",
  "id": "uksi/2022/361",
  "title": "The Value Added Tax (Installation of Energy-Saving Materials) Order 2022",
  "short_title": "Value Added Tax (Installation of Energy-Saving Materials) 2022",
  "long_title": "This Order introduces a temporary relief from VAT in the form of a zero rate to be applied to the supply of installation of energy-saving materials in England and Wales and Scotland. The relief remains in force for the period from 1st April 2022 until 31st March 2027. The Order also widens the scope of the zero rate (from 1st April 2022 to 31st March 2027) and reduced rate (from 1st April 2027) for the installation of energy-saving materials in England and Wales and Scotland.",
  "citation": "S.I. 2022/361",
  "type": "uksi",
  "year": "2022",
  "number": "361",
  "version": "current",
  "date": "2022-03-23",
  "revised": true,
  "valid_from": "2023-05-01",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/value-added-tax-installation-of-energy-saving-materials-order-2022/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": "Citation and Commencement",
      "url": "https://openlegislation.uk/value-added-tax-installation-of-energy-saving-materials-order-2022/article-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": "Citation and Commencement",
      "url": "https://openlegislation.uk/value-added-tax-installation-of-energy-saving-materials-order-2022/article-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": "Citation and Commencement",
      "url": "https://openlegislation.uk/value-added-tax-installation-of-energy-saving-materials-order-2022/article-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "article/4",
      "kind": "article",
      "number": "4",
      "heading": "Amendments to the Value Added Tax Act 1994",
      "url": "https://openlegislation.uk/value-added-tax-installation-of-energy-saving-materials-order-2022/article-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/5",
      "kind": "article",
      "number": "5",
      "heading": "Installation of energy-saving materials: Northern Ireland",
      "url": "https://openlegislation.uk/value-added-tax-installation-of-energy-saving-materials-order-2022/article-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/6",
      "kind": "article",
      "number": "6",
      "heading": "Installation of energy-saving materials: England and Wales and Scotland from 1 April 2022 to 31 March 2027",
      "url": "https://openlegislation.uk/value-added-tax-installation-of-energy-saving-materials-order-2022/article-6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/7",
      "kind": "article",
      "number": "7",
      "heading": "Installation of energy-saving materials: England and Wales and Scotland from 1 April 2022 to 31 March 2027",
      "url": "https://openlegislation.uk/value-added-tax-installation-of-energy-saving-materials-order-2022/article-7",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/8",
      "kind": "article",
      "number": "8",
      "heading": "Installation of energy-saving materials: England and Wales and Scotland from 1 April 2027",
      "url": "https://openlegislation.uk/value-added-tax-installation-of-energy-saving-materials-order-2022/article-8",
      "extent": "E+W+S+N.I.",
      "status": "prospective",
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/value-added-tax-installation-of-energy-saving-materials-order-2022/signature",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/value-added-tax-installation-of-energy-saving-materials-order-2022/note",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    }
  ],
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      "main": true,
      "language": null,
      "date": "2022-03-23",
      "size": 41639,
      "url": "https://openlegislation.uk/value-added-tax-installation-of-energy-saving-materials-order-2022/pdf/uksi_20220361_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2022/361/pdfs/uksi_20220361_en.pdf"
    },
    {
      "title": "UK Explanatory Memorandum",
      "main": false,
      "language": null,
      "date": "2022-03-23",
      "size": 44375,
      "url": "https://openlegislation.uk/value-added-tax-installation-of-energy-saving-materials-order-2022/pdf/uksiem_20220361_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2022/361/pdfs/uksiem_20220361_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/1994/23",
      "title": "Value Added Tax Act 1994",
      "url": "https://openlegislation.uk/value-added-tax-act-1994",
      "provisions": [
        "section/29A",
        "section/30",
        "section/96"
      ]
    }
  ],
  "changes_made_to": 9,
  "changes_made_to_url": "https://openlegislation.uk/value-added-tax-installation-of-energy-saving-materials-order-2022/changes.json",
  "changes_made_by": 24,
  "changes_made_by_url": "https://openlegislation.uk/value-added-tax-installation-of-energy-saving-materials-order-2022/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/value-added-tax-installation-of-energy-saving-materials-order-2022/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2022/361",
    "retrieved_at": "2026-10-28T22:01:54.199794+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}