text_body: --- DIVISION TITLE ---
  
  The Value Added Tax (Reduced Rate) (Energy-Saving Materials) Order 2019
  
  --- MOTION EFFECT ---
  
  @ MP voted aye to exclude wind and water turbines from a special reduced rate of VAT applying to the supply and installation of energy-saving materials in residential accommodation. 
  @ MP voted no not to exclude wind and water turbines from a special reduced rate of VAT applying to the supply and installation of energy-saving materials in residential accommodation. 
  
  The majority of MPs voted to exclude wind and water turbines from a special reduced rate of VAT applying to the supply and installation of energy-saving materials in residential accommodation. 
  
  The motion supported by a majority of MPs in this vote was:
  
  :That [http://www.legislation.gov.uk/uksi/2019/958/introduction/made the Value Added Tax (Reduced Rate) (Energy-Saving Materials) Order 2019 (S.I., 2019, No. 958), dated 21 May 2019], a copy of which was laid before this House on 21 May, be approved.
  
  The changes were proposed following a [http://curia.europa.eu/juris/document/document.jsf;jsessionid=C23E202C0866F7629EC6B56D4F69EAB3?text=&docid=164731&pageIndex=0&doclang=en&mode=lst&dir=&occ=first&part=1&cid=52700 European Court of Justice judgment] which found the United Kingdom was in breach of Article 98 *and the linked Annex III) of the [https://eur-lex.europa.eu/legal-content/EN/ALL/?uri=celex%3A32006L0112 European Union VAT directive] which sets out when reduced rates of VAT may be applied. 
  
  * [1] [http://www.legislation.gov.uk/uksi/2019/958/pdfs/uksiem_20190958_en.pdf Explanatory memorandum to the Value Added Tax (Reduced Rate) (Energy-Saving Materials) Order 2019 (S.I., 2019, No. 958), dated 21 May 2019, Legislation.gov.uk]
  --- COMMENTS AND NOTES ---
  
  (put thoughts and notes for other researchers here)
  