Article summary
HM Revenue & Customs (HMRC) has launched a consultation on potential areas to reform the value added tax (VAT) energy saving materials relief. While building on the changes announced in the Spring Statement 2022, the consultation seeks views on two potential areas of reform, notably, the inclusion of additional technologies and extending the relief to installations of energy saving materials in buildings that are intended solely for a relevant charitable purpose. The deadline for response is 11.45 pm on 31 May 2023.
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