{
  "url": "https://openlegislation.uk/value-added-tax-installation-of-energy-saving-materials-order-2024/article-3",
  "json_url": "https://openlegislation.uk/value-added-tax-installation-of-energy-saving-materials-order-2024/article-3.json",
  "legislation": "uksi/2024/24",
  "legislation_title": "The Value Added Tax (Installation of Energy-Saving Materials) Order 2024",
  "legislation_url": "https://openlegislation.uk/value-added-tax-installation-of-energy-saving-materials-order-2024",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": "Installation of energy-saving materials before 31st March 2027",
  "text": "(1) In Schedule 8 to the Value Added Tax Act 1994 (zero-rating), in Part 2, Group 23 (installation of energy-saving materials before 31st March 2027) is amended as follows.\n(2) In items 1 and 2, for “residential accommodation.” substitute\n“—\n(a) residential accommodation, or\n(b) a building intended for use solely for a relevant charitable purpose.”.\n(3) In paragraph 1 of the notes (meaning of “energy-saving materials”)—\n(a) the existing text becomes sub-paragraph (1);\n(b) after sub-paragraph (1)(i) insert—\n“(ia) water source heat pumps;”;\n(c) after sub-paragraph (1)(k) insert—\n“(l) electrical storage batteries within sub-paragraph (2);\n(m) smart diverters.”;\n(d) after sub-paragraph (1) insert—\n“(2) An electrical storage battery is within this sub-paragraph if it is intended for use solely for storing energy converted from electricity that was—\n(a) supplied to the residential accommodation or building in question, or\n(b) generated by a microgeneration system.\n(3) In sub-paragraph (2), “supplied” is to be construed in accordance with Part 1 of the Electricity Act 1989 (see section 64(1) of that Act).\n(4) In sub-paragraph (1)(m), “smart diverter” means a device capable of automatically diverting electricity generated by a microgeneration system to one or more appliances, in particular circumstances.\n(5) In sub-paragraphs (2) and (4), “microgeneration system” means equipment—\n(a) that generates electricity, and\n(b) that is itself an energy-saving material for the purposes of this Group.”.\n(4) After paragraph 3 of the notes, insert—\n“Installation of heat pumps\n4 For the purposes of item 1, “installing energy-saving materials” includes carrying out groundworks, or dredging a body of water, in order to install pipework or other equipment necessary for the operation of a ground source heat pump or a water source heat pump.\nMeaning of “use for a relevant charitable purpose”\n5 For the purposes of this Group a building is used “for a relevant charitable purpose” if it is used by a charity—\n(a) otherwise than in the course or furtherance of a business, or\n(b) as a village hall or similarly in providing social or recreational facilities for a local community.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Group 23 of Part 2 of Schedule 8 was inserted by S.I. 2022/361 and amended by S.I. 2023/376."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2024/24/article/3",
    "retrieved_at": "2026-10-28T21:36:11.567038+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."
}