Revenue and Customs Brief 13 (2015): reduced rate of VAT for the installation of energy saving materials
This brief explains the government’s position in respect of the decision of the European Court concerning its policy.
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▤ Verbatim text from source document
The European Court has decided that the UK’s application of the reduced rate of VAT for the installation of energy saving materials was wider than permitted by EU law. The government is currently considering the implications of this decision with a view to implementing legislative changes if these are required.