Commentary

RCB/13/15 Reduced rate of VAT for the installation of energy-saving materials

Part V16 Forms and other HMRC material

RCB/13/15 Reduced rate of VAT for the installation of energy-saving materials

RCB/13/15 Reduced rate of VAT for the installation of energy-saving materials

Revenue & Customs Brief, Issue 13. 18 August 2015

Purpose

The purpose of this brief is to explain the government's plans in respect of the decision of the European Court.

Who should read this?

This brief should be read by anyone who installs energy saving materials.

Background

In 2012, the European Commission commenced infraction proceedings against the UK claiming that its application of the reduced rate for the installation of energy-saving materials was not in accordance with EU law.

The European Court published its decision on 4 June 2015. The court agreed with the Commission that

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