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FORTHCOMING CHANGES to vat energy saving materials relief – At Spring budget 2023, the government published a call for evidence on areas of potential reform to the VAT relief regime for the installation of certain energy saving materials. The areas for potential reform include the expansion of relief to additional technologies (including battery storage) which meet the energy efficiency and carbon emissions reduction policy objectives and the extension of relief to the installation of energy saving materials at buildings intended solely for use for charitable purposes. The call for evidence closes on 31 May 2023. For further information on the call for evidence, see News Analysis: Spring Budget 2023—Tax analysis — VAT and indirect taxes.

Under the UK's VAT rules, taxable supplies may be charged at the standard rate, or a reduced rate, or may be zero-rated.

This Practice Note describes the main categories of zero-rated and reduced rate supplies, and provides some further information on five of the more common types of zero-rated supplies:

1. •

   food

2. •

   books and printed materials

3. •

   construction of buildings,