A: This is now a zero-rated taxable supply as the law was changed for supplies made in England, Scotland & Wales from April 2022 until the end of March 2027.This is explained in chapter 2 of Notice 708/6 on Energy Saving Materials. Prior to this such supplies may, subject to meeting additional criteria, have been reduced-rated; these reduced-rate rules still apply to installations in Northern Ireland due to the Brexit Northern Ireland Protocol.
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