Article 3 Installation of energy-saving materials from 1st May 2023 to 31st March 2027 in Northern Ireland

(1)

Schedule 8 (zero rating)^f1 is amended as follows.

(2)

In the table in Part 1 (index), in the entry for “energy-saving materials”, after “2027” insert “, and in Northern Ireland from 1st May 2023 to 31st March 2027”.

(3)

In Part 2 (the Groups), in Group 23 (installation of energy-saving materials in England and Wales and Scotland from 1st April 2022 to 31st March 2027)—

(a)

in the heading, at the end insert “, and in Northern Ireland from 1st May 2023 to 31st March 2027”;

(b)

in items 1 and 2, in each place it occurs, omit “in England and Wales and Scotland”;

(c)

in note 3, for “on or after 1st April 2022 and before 1st April 2027” substitute—

“ —

(a)

where the residential accommodation is in England, Wales or Scotland, on or after 1st April 2022 and before 1st April 2027; and

(b)

where the residential accommodation is in Northern Ireland, on or after 1st May 2023 and before 1st April 2027”.

Annotations

Footnotes

f1: Schedule 8 was relevantly amended by S.I. 2022/361, which added Group 23.