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HMRC internal manual

VAT Energy-Saving Materials and Grant-Funded Heating Supplies

VENSAV3036 - Energy-saving materials: rules applying to Northern Ireland from 1 May 2023

Following the 2023 Windsor Framework agreement, the government extended the changes outlined in VENSAV3035 to Northern Ireland with effect from 1 May 2023, thereby ensuring consistency across the whole of the United Kingdom.