VAT update March 2016

Next steps following the change to the reduced rate of VAT for energy saving materials

Following the judgment of the Court of Justice of the European Union (CJEU) in Commission v United Kingdom (C-161/14), in which the CJEU concluded that the UK’s existing legislation (Schedule 7A VATA 1994) was not consistent with EU law, the government announced its intention to amend the relevant legislation in Finance Bill 2016.