The Spring Statement of 23 March 2022 has reversed that 2019 ruling as from 1 April 2022 meaning that the social conditions and 60% requirements no longer apply at all. This has been implemented to incentivize homeowners to install energy saving heating materials as part of a wider package of Government measures targeted at improving energy efficiency and driving the decarbonisation of heat agenda.
The zero rating applies to installations of these products and therefore cannot be applied by sellers of equipment only.
At this moment in time the zero rating can only be used by contractors in Great Britain as the EU need to agree to this move for Northern Ireland. HMRC assured us that they are working on this being a UK wide initiative as soon as possible.
Download the TB051V3 from the REFCOM Member Area.