Please note that from 1st August 2013 the rate of 20% VAT has to be paid on energy saving materials.

The 5% rate was removed in the Finance Act 2013 which received Royal Assent in July.

ACRE, which represents the national network of Rural Community Councils, made a case to HMRC during 2011/2012 following evidence provided by the Network.

However HMRC had to comply with EU rulings and received an infraction order.

Download the Finance Act 2013 – the relevant section is 193.

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