# The Value Added Tax (Installation of Energy-Saving Materials) Order 2022, Article 5: Installation of energy-saving materials: Northern Ireland

Extent: E+W+S+N.I.

(1) Schedule 7A (charge at a reduced rate) is amended as follows.
(2) In the table in Part 1 (index), after “Energy-saving materials: installation” insert “in Northern Ireland”.
(3) In Part 2 (the Groups), in Group 2 —
(a) in the heading, after “materials” insert “in Northern Ireland”;
(b) in item 1, after “accommodation” insert “in Northern Ireland”;
(c) in item 2, in the words before paragraph (a), after “accommodation” insert “in Northern Ireland”; and
(d) in item 3, after “accommodation” insert “in Northern Ireland”.

---
Source: https://www.legislation.gov.uk/uksi/2022/361/article/5 (the official version)
Page: https://openlegislation.uk/value-added-tax-installation-of-energy-saving-materials-order-2022/article-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.