The Value Added Tax (Installation of Energy-Saving Materials) Order 2022, numbered 2022 No. 361, was signed at 11.20 a.m. on 23rd March 20221. The signature page records the signatories as Alan Mak and Amanda Solloway, described as "Two of the Lords Commissioners for Her Majesty's Treasury"1.
"At 11.20 a.m. on 23rd March 2022"
The instrument carries an alternative version dated 01/04/2022, labelled "Amendment"1. The page states that there are currently no known outstanding effects for the Order1.
The signature page does not set out the rate of VAT that applies, the materials covered, or the period for which any relief runs. Those details sit in the body of the instrument and its explanatory memorandum, which are not reproduced here. The VAT relief on energy-saving materials guide covers the relief itself, and the list of qualifying energy-saving materials sets out which measures fall within it.
| Item | Detail |
|---|---|
| Instrument | The Value Added Tax (Installation of Energy-Saving Materials) Order 2022 |
| Number | 2022 No. 3611 |
| Signed | 11.20 a.m. on 23rd March 20221 |
| Signatories | Alan Mak and Amanda Solloway, Lords Commissioners for Her Majesty's Treasury1 |
| Alternative version | 01/04/2022, Amendment1 |
Why it matters for households
VAT is charged on the installation of energy-saving materials in a home, so the rate that applies feeds directly into the price a householder pays for work such as insulation or heating controls. An Order made under the Treasury's VAT powers is the mechanism that changes that rate, which is why the date of signature and the date any change takes effect matter to anyone pricing a job.
For a household weighing up work that improves energy independence, the practical question is which rate applies on the day the installer invoices, and whether the measure in question is within scope. The signature page confirms the instrument exists and when it was made; it does not confirm the rate, the scope or the end date. The end date of the VAT relief is covered separately, and the wider grants and schemes picture sits alongside it.
What happens next
The page records an alternative version of the signature dated 01/04/2022 and marked "Amendment"1. No further steps, commencement dates or expiry dates are given on the signature page, and no rate or scope changes are stated there.
Sources1 cited
- The Value Added Tax (Installation of Energy-Saving Materials) Order 2022, legislation.gov.uk