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 consultation sets out draft legislation for the Value Added Tax (Refund of Tax to Museums and Galleries) (Amendment) Order 2024.
In response to: Revenue and Customs Brief 7 (2024): VAT Treatment of Voluntary Carbon Credits
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.
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
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.
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.
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
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.
In response to: VAT: relief for energy-saving materials to Northern Ireland
We welcome views on this technical consultation for draft legislation to amend the VAT Regulations 1995.
This tax information and impact note explains the extension of VAT relief for energy-saving materials to Northern Ireland.
For this call for evidence, we welcome views on potential areas to reform the VAT energy saving materials relief.
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 …
In response to: Revenue and Customs Brief 1 (2022): reviewing how to claim VAT when charging electric veh…
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.
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.
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.
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.
The measure will introduce a reverse charge for supplies of renewable energy certificates.
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.
Second Reading 10:35:00 Sir Christopher Chope (Christchurch) (Con): I beg to move, That the Bill be now read a Second time. I presented the Bill on 5 September 2017, and it is with a wry smile that I rise to …
This brief clarifies HMRC's policy on the VAT liability of damp proofing products like paints, creams and gels from 1 September 2018.
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.
This draft legislation explains VAT, tackling aggressive abuse of the Flat Rate Scheme.
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.
This draft legislation explains the introduction of VAT use and enjoyment provisions for insurance repair services.
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.
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.