31 January 2024 
Andrea Marshall, Tax Specialist
HMRC has published a policy paper: Extension of VAT energy-saving materials relief. This provides a little bit more information regarding the Energy Saving Materials or ESMs due to be added to the list of zero-rated reliefs wef 1 February 2024:
1. Reinstatement of the relief for the installation of ESMs in buildings used solely for relevant charitable purposes, such as village halls or similar recreational facilities for a local community.
2. The addition of:
3. The addition of certain preparatory groundworks that are necessary for the installation of ground- and water-source heat pumps.
You can find the link to the statutory instrument that amends the legislation here.
HMRC has alos updated Energy-saving materials and heating equipment (VAT Notice 708/6)
If you have any questions please contact Andrea.
