# The Value Added Tax (Installation of Energy-Saving Materials) Order 2023, Article 4: Installation of energy-saving materials from 1st April 2027


(1) Schedule 7A (charge at reduced rate) is amended as follows.
(2) In the table in Part 1 (index), for “Energy-saving materials: installation in Northern Ireland” substitute “Installation of energy-saving materials from 1st April 2027”.
(3) In Part 2 (the Groups), in Group 2 (installation of energy-saving materials in Northern Ireland)—
(a) in the heading, for “in Northern Ireland” substitute “from 1st April 2027”;
(b) for items 1 and 2 substitute—
“1. Relevant supplies of services of installing energy-saving materials in residential accommodation.
2. Relevant supplies of energy-saving materials by a person who installs those materials in residential accommodation.”;
(c) omit item 3;
(d) in the notes—
(i) omit note A1 (and the heading before it);
(ii) in note 1, after paragraph (e) insert—
“(f) wind turbines;
(g) water turbines;”;
(iii) omit note 4 (and the heading before it);
(iv) omit note 5 (and the heading before it);
(v) at the end insert—
“Meaning of “relevant supplies”
6. For the purposes of this Group “relevant supplies” means supplies made on or after 1st April 2027.”.

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Source: https://www.legislation.gov.uk/uksi/2023/376/article/4 (the official version)
Page: https://openlegislation.uk/value-added-tax-installation-of-energy-saving-materials-order-2023/article-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.