VAT Relief for Energy Saving Materials in Community Buildings

This success is from campaign work through the ACRE network to push for reduced VAT when facing the full VAT cost in installing energy saving measures (ESM’s) in community buildings.

Regulations for reduced VAT on ESMs comes into force on 1st February 2024.
Village and community halls are brought in line with domestic and residential property in that installation of energy saving materials will be zero rated until 31st March 2027 and then revert to 5%.

Statutory Instrument is: The Value Added Tax (Installation of Energy-Saving Materials) Order 2024 (

Regulations are here:

There is further support from ACRE members to help more village halls become energy efficient.

Volunteers managing village halls can look forward to new opportunities for making improvements to their buildings and managing energy bills:

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