Tax

VAT rules risk hindering energy efficiency drive, warns CIOT

The body said it is ‘concerned’ that VAT rules that classify a contract as a single or multiple supply pose challenges for installations accompanying wider refurbishment works 

The benefits of expanding tax relief for installing energy-saving materials in buildings may be hindered unless the government enables relief to be granted even where the installation is part of wider refurbishment work, the Chartered Institute of Taxation (CIOT) has warned.

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