HM Revenue & Customs is reviewing VAT treatment of energy-saving materials and technologies, including heat batteries and cladding remediation work, as part of broader energy efficiency and climate policy. The issue involves assessing the effectiveness of VAT reliefs in incentivising energy-saving investments and addressing unintended consequences such as VAT liability on maintenance work. The policy is active with ongoing consultation and implementation of targeted VAT reliefs.
This consultation sets out draft legislation for the Value Added Tax (Refund of Tax to Museums and Galleries) (Amendment) Order 2024.
This consultation sets out draft legislation for the Value Added Tax (Refund of Tax to Museums and Galleries) (Amendment) Order 2024.
This consultation sets out draft legislation for the Value Added Tax (Refund of Tax to Museums and Galleries) (Amendment) Order 2024.
In response to: VAT energy saving materials relief – improving energy efficiency and reducing carbon emis…
For this call for evidence, we welcome views on potential areas to reform the VAT energy saving materials relief.
For this call for evidence, we welcome views on potential areas to reform the VAT energy saving materials relief.
We welcome views on this technical consultation for draft legislation to amend the VAT Regulations 1995.
We welcome views on this technical consultation for draft legislation to amend the VAT Regulations 1995.
For this call for evidence, we welcome views on potential areas to reform the VAT energy saving materials relief.
This consultation sets out draft legislation for The Value Added Tax (Refund of Tax to Museums and Galleries) (Amendment) Order 2020.
This consultation sets out draft legislation for The Value Added Tax (Refund of Tax to Museums and Galleries) (Amendment) Order 2020.
We are seeking views on draft legislation that amends the scope of the zero rate for prescription drugs to ensure consistency with the Department of Health and Social Care’s Human Medicines Regulations 2012.
We are seeking views on draft legislation that amends the scope of the zero rate for prescription drugs to ensure consistency with the Department of Health and Social Care’s Human Medicines Regulations 2012.
We are seeking views on draft legislation that amends the scope of the zero rate for prescription drugs to ensure consistency with the Department of Health and Social Care’s Human Medicines Regulations 2012.
We are seeking views on draft legislation that amends the scope of the reduced rate for energy-saving materials to ensure consistency with EU law.
We are seeking views on draft legislation that amends the scope of the reduced rate for energy-saving materials to ensure consistency with EU law.
We welcome views on this draft legislation for changes to Regulation 38 of the VAT Regulations 1995 (SI 1995/2518) and consequential amendments to Regulations 24 and 15.
We are seeking views on draft legislation that amends the scope of the reduced rate for energy-saving materials to ensure consistency with EU law.
We welcome views on this draft legislation for changes to Regulation 38 of the VAT Regulations 1995 (SI 1995/2518) and consequential amendments to Regulations 24 and 15.
We are seeking comments on a draft HM Treasury order and related draft documents for a VAT reverse charge for construction services.
We are seeking comments on a draft HM Treasury order and related draft documents for a VAT reverse charge for construction services.
Draft amendments to the VAT regulations and a draft VAT Notice about keeping digital records and providing VAT returns using compatible software.
Draft amendments to the VAT regulations and a draft VAT Notice about keeping digital records and providing VAT returns using compatible software.
Draft amendments to the VAT regulations and a draft VAT Notice about keeping digital records and providing VAT returns using compatible software.
Proposed changes to the reduced rate of VAT for the installation of energy saving materials in compliance with a recent decision by the European Court.
Proposed changes to the reduced rate of VAT for the installation of energy saving materials in compliance with a recent decision by the European Court.