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.
In response to: Revenue and Customs Brief 3 (2024): VAT on cladding remediation work
This brief clarifies HMRC’s policy on the deduction of VAT incurred on cladding remediation works which are carried out on existing residential buildings.
This brief explains the VAT treatment of voluntary carbon credits from 1 September 2024, including the voluntary carbon credits that will be in the scope of the Terminal Markets Order.
In response to: VAT energy-saving materials relief
This tax information and impact note is about additional buildings and technologies that will benefit from VAT relief for the installation of energy-saving materials.
The current zero-rate relief for VAT on Women’s Sanitary Products will be extended to include reusable period underwear
In response to: VAT: DIY Housebuilders Scheme — Digitisation of claims and extending time limit
In response to: VAT: relief for energy-saving materials to Northern Ireland
This tax information and impact note explains the extension of VAT relief for energy-saving materials to Northern Ireland.
This tax information and impact note outlines legislation introduces rules for VAT accounting for deposit return schemes.
In response to: Changes to the VAT treatment of the installation of Energy Saving Materials in in Great B…
This tax and impact note details the introduction of the time-limited zero-rate of VAT for the installation of certain Energy Saving Materials in residential accommodation and the permanent reversal of legislative changes introduced in 2019 which narrowed the scope of …
This brief informs businesses that HMRC is reviewing how VAT is claimed on the cost of charging electric vehicles and how to account for VAT on any private use.
This tax information and impact note is about preventing a loophole in an existing domestic reverse charge for emissions allowances following the introduction of a UK emissions trading scheme on 1 January 2021.
In response to: VAT: changes to the reduced rate for energy-saving materials (2019)
This tax information and impact note explains changes to the reduced rate for energy-saving materials.
The measure will introduce a reverse charge for supplies of renewable energy certificates.
This brief clarifies HMRC's policy on the VAT liability of damp proofing products like paints, creams and gels from 1 September 2018.
This draft legislation explains VAT, tackling aggressive abuse of the Flat Rate Scheme.
This draft legislation explains the introduction of VAT use and enjoyment provisions for insurance repair services.
This applies to businesses that provide and install energy saving materials and individuals who have them installed.
This tax information and impact note details the policy that residential caravans designated for year round occupation, stay zero-rated following a new British Standard (BS).
This brief explains the government’s position in respect of the decision of the European Court concerning its policy.