VAT on Energy Saving Materials

Regulations for reduced VAT on Energy Saving Materials come into force on 1 February 2024.  Village and community halls will thus be brought in line with domestic and residential property in that installation of energy saving materials will be zero rated until 31 March 2027 and then revert to 5%.  You can read the Regulations here:  https://www.gov.uk/government/publications/vat-energy-saving-materials-relief