VAT energy saving materials relief – improving energy efficiency and reducing carbon emissions
For this call for evidence, we welcome views on potential areas to reform the VAT energy saving materials relief.
At Spring Statement 2022, the government announced changes to expand the VAT energy saving materials relief in Great Britain, providing tax incentives worth approximately £280 million to improve the energy efficiency of homes over a five-year period to 31 March 2027.
This call for evidence builds on those changes and seeks views on 2 further potential areas of reform for this relief to meet its intended objectives more effectively. The first potential area of reform is the inclusion of additional technologies and the second is to extend the relief to installations of energy saving materials in buildings intended solely for a relevant charitable purpose.
HM Revenue and Customs and HM Treasury welcome discussions with interested parties and if you would like to meet with policy officials, please email us.