FINANCE BILL: VAT on Installation of Energy Saving Materials
“(1) No order shall be made under the Value Added Tax Act 1994 which would have the effect of raising the rate of VAT on installation of energy saving materials, or any individual category thereof.
(2) No order shall be made under the Value Added Tax Act 1994 to vary Schedule 7A of that Act by deleting or varying any description of supply within Group 2 (Installation of Energy Saving Materials).
(3) ‘Installation of energy saving materials’ has the meaning given in Schedule 7A of the Value Added Tax Act 1994.”—(Rebecca Long Bailey.)